On 30 January 2008, Hong Kong and China signed a second protocol to the arrangement for avoidance of double taxation and prevention of fiscal evasion. The arrangement for avoidance of double taxation and prevention of fiscal evasion (the Arrangement) was signed on 21 August 2006 and entered into force on 8 December 2006.
China and Hong Kong had different views on the interpretation of some of the articles contained in the Arrangement, and both sides reached an …