background image
Second protocol to income tax arrangement between China and Hong Kong enters into force — Orbitax Tax News & Alerts

The second protocol, signed on 30 January 2008, to the arrangement for the avoidance of double taxation on income between Mainland China and the Hong Kong Special Administrative Region, signed on 21 August 2006, entered into force on 25 June 2008. The protocol generally applies retroactively from 11 June 2008.