The Hong Kong government has announced the publication of the executive orders for the implementation of the pending income tax treaty with Cambodia and the amending protocol to the 2006 income tax arrangement with Mainland China on 4 October 2019.
The treaty with Cambodia, signed 26 June 2019, is the first of its kind between the two jurisdictions and will enter into force once the ratification instruments are exchanged (previous coverage). The protocol to the 2006 tax arrangement with China, signed 19 July 2019, is the fifth to amend the arrangement and will also enter into force once the ratification instruments are exchanged (previous coverage).
The orders will be tabled at the Legislative Council for negative vetting.
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