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These notes are issued for the information of taxpayers and their tax - page 3 / 68

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3 / 68

The place where preparatory or auxiliary activities are conducted Business agent

Article 6

Income from immovable property

Article 7

Business profits Allocation of taxing rights Computation of business profits Other methods of computing profits Other principles

Article 8

Shipping, air and land transport Shipping transport Air transport Land transport

Article 9

Associated enterprises Adjusting the profits of an enterprise of One Side Making an appropriate adjustment to the profits of an

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55 56 62 64

67 68 69 70

73 74 75

79

84

90

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ii

enterprise of the Other Side

Income from investment – Dividends, Interest and Royalties

Article 10

Dividends

Article 11

Interest

Article 12

Royalties

Article 13

Capital gains

border

condition Hong Kong residents working across the Mainland

Article 14

Income from employment “Present for not exceeding 183 days” exemption

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