Certificate of Resident Status (CoR) is a document issued by the Hong Kong Inland Revenue Department (IRD) stating that the applicant, who can be an individual or an entity, is a Hong Kong tax resident under the double tax agreement (DTA) between Hong Kong and a particular foreign tax jurisdiction for a particular calendar year. […]
Income recipients are usually required to obtain a certificate of resident status (“CoR”) from the relevant tax authority. As such, the CoR is one of the most important documents for the purpose of enjoying the tax benefits offered in the DTAs. This is necessary n order to be entitled to certain tax benefits granted under […]
