Tax Analysis provides an in-depth analysis of all tax subjects and business-related changes.
Latest Tax Analysis
New protocol for Hong Kong-China double taxation arrangement signed
H62/2015 – 21 April 2015
On 1 April 2015, Hong Kong (HK) and Mainland China (PRC) signed a new protocol to amend their double taxation arrangement (HK-PRC DTA) entered into in 2006. This is the 4th protocol for the HK-PRC DTA, with the 2nd and 3rd protocols signed in 2008 and 2010 respectively. The new protocol covers various areas, including (1) capital gains on listed shares (2) aircraft and ship lease rentals (3) anti-avoidance (4) exchange of information (EoI). It will come into force after the completion of ratification procedures and notification by both sides.
P210/2015 – 30 January 2015
BEPS Actions 8, 9, and 10: Discussion draft on revisions to chapter I of the transfer pricing guidelines (including risk, recharacterization, and special measures)
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