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These notes are issued for the information of taxpayers and their tax - page 12 / 68

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23.

In calculating the 180 or 300 days of stay in Hong Kong, an

individual will be considered to be a Hong Kong resident if he stays in Hong Kong for a period or a number of periods amounting to more than 180 days in the relevant year of assessment, or for a period or periods amounting to more than 300 days in two consecutive years of assessment (one of which is the relevant year of assessment). However, where the individual concerned is also a permanent resident of a third State and makes investment or carries on business in the Mainland, it is known that the Mainland will apply any treaty signed between China and the State of which that individual is a permanent

resident.

If there is no such treaty, the Mainland would consider to apply its

relevant domestic laws.

24.

Where, under the Comprehensive Arrangement, an individual is a

resident of both Sides, his status will be determined in accordance with the

order of priority set out in paragraph 2 of Article 4:

  • (1)

    he shall be deemed to be a resident only of the Side in which he has a permanent home available to him; if he has a permanent home available to him in both Sides, he shall be deemed to be a resident only of the Side with which his personal and economic relations are closer (“centre of vital interests”);

  • (2)

    if the Side in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either Side, he shall be deemed to be a resident only of the Side in which he has an habitual abode;

(3)

if he has an habitual abode in both Sides or in neither of them, the competent authorities of both Sides shall resolve the issue by mutual agreement.

25.

If an individual who is a resident of both Sides, but deemed in

accordance with the abovementioned provisions to be a resident of Hong Kong, the tax authorities will treat him as a resident of Hong Kong when applying the provisions of the Comprehensive Arrangement. The term “permanent home” in paragraphs 22 and 24 above refers to a home owned or possessed by an

individual that is permanent in nature.

In other words, this home must be

8

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