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Second protocol to income tax arrangement between Hong Kong and China – details

|Treaty Development|China-Hong Kong
China-Hong Kong

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 t…

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