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Inland Revenue Department Hong Kong

DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES

NO. 44(REVISED)

ARRANGEMENT BETWEEN THE MAINLAND OF CHINA AND THE HONG KONG SPECIAL ADMINISTRATIVE REGION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

These notes are issued for the information of taxpayers and their tax

representatives. relation to the

They contain the Department’s interpretation and practices in

law

as

it

stood

at

the

date

of

publication.

Taxpayers

are

reminded that their right of objection against the assessment and their appeal to the Commissioner, the Board of Review or the Court are not by the application of these notes.

right of affected

These notes replace those issued in April 2007.

LAU MAK Yee-ming, Alice Commissioner of Inland Revenue

August 2008

Our web site : www.ird.gov.hk

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