Following ratification by the respective governments of both sides, the Fourth Protocol to the double tax arrangement between Hong Kong and mainland China (HK-China DTA) is now in retroactive effect as of 29 December 2015.
Information exchange. The Fourth Protocol extends the scope of the exchange of information article under the HK-China DTA to cover information related to the following Chinese taxes: value-added tax; business tax; consumption tax; land value-added tax; and property tax. The expanded scope allows mainland Chinese tax authorities to request relevant information from their Hong Kong counterparts with respect to any of the above-mentioned taxes.
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Danian Zhang (Shanghai) at: danian.zhang@bakermckenzie.com
