Inland Revenue Department Hong Kong
DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES
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
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
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