Circular on Issues Relevant to the Interpretation and Implementation of Relevant Articles of the (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)
关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知
CLP Reference: 1200/07.04.04
PRC Reference: 国税函 [2007] 403 号
Promulgated: 04 April 2007
Keywords (click to search): [levy] [enterprise income tax] [double tax avoidance] [double taxation agreement] [corporate structure] [SAT] [Hong Kong companies] [foreign companies] [cross border]
(Issued by the State Administration of Taxation on April 4 2007.)
Guo Shui Han [2007] No.403
Offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
On August 21 2006, the mainland of China and the Hong Kong Special Administrative Region formally executed the 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 (the Arrangement). The Arrangement was implemented in the mainland of China from January 1 2007. With a view to duly implementing the Arrangement, we hereby clarify issues, such as the interpretation of relevant articles as follows:
2006年8月21日内地与香港特别行政区正式签署了《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》(以下简称《安排》)。《安排》于2007年1月1日起在内地执行。为做好《安排》的执行工作，现就《安排》有关条文解释等问题明确如下：
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