How can 'double taxation' be avoided between Hong Kong and the mainland?
In the levying of tax on incomes derived by individuals and FIEs from sources outside the territory of China, there may be cases where such incomes have already been taxed in the source country or region. Based on the principle of avoidance of double taxation, China offers appropriate exemptions and reductions for that part of the incomes that have already been taxed outside the country when levying tax on incomes derived by individuals and FIEs in China.
Back
