August 2020

Double Taxation Arrangement Between Hong Kong and Macao In Force

The Comprehensive Avoidance of Double Taxation Arrangement between Hong Kong and Macao (“DTA-HK/MC”) has entered into force on 18 August 2020. It will be applied in Macao and Hong Kong as from 1 January 2021 and 1 April 2021 respectively. The DTA-HK/MC stipulates, amongst others, the taxing rights of each jurisdiction (i.e. Hong Kong and… read more