close
Share with your friends

Hong Kong and Macau tax residents may be taxed favourably in mainland China

Hong Kong and Macau tax residents may be taxed fa...

China alert - Issue 11, May 2012

1000

Related content

Hong Kong and Macau tax residents may be taxed favourably in mainland China

The State Administration of Taxation (SAT) issued Announcement [2012] No. 16 (Announcement 16) on 26 April 2012 to address the double taxation issues that are encountered by Hong Kong and Macau tax residents who exercise their employment duties in mainland China. Announcement 16 will come into effect on 1 June 2012 and is applicable to employment income derived from this date.

© 2020 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited  ("KPMG International"), a private English company limited by guarantee. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.

 

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

Connect with us