HONG KONG DOUBLE TAXATION ARRANGEMENT
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HONG KONG DOUBLE TAXATION ARRANGEMENT
Double taxation refers to the levying of tax by two or more jurisdictions on the same item of income or profit.
Hong Kong adopts the territoriality basis of taxation, whereby only income / profit sourced in Hong Kong is subject to tax and that derived from a source outside Hong Kong by a local resident is in most cases not taxed in Hong Kong.
To promote foreign trades and investments in Hong Kong. The government of Hong Kong has entered into a number of "Double Taxation Agreements" ("DTAs") with foreign countries and other tax jurisdictions to avoid double taxation impose to Hong Kong residents and investors. The following are the countries which signed double taxation agreements with Hong Kong.
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