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  • 香港と中国本土が二重課税防止協定(DTA)の第5議定書を締結

香港と中国本土が二重課税防止協定(DTA)の第5議定書を締結

香港と中国本土が二重課税防止協定(DTA)の第5議定書を締結

香港タックスアラート - 第7回, 2019年8月

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香港タックスアラート

香港特別行政区(以下、香港)と中国本土が締結した、所得税に関する二重課税防止び脱税防止のための協定(Double taxation agreement 以下、DTA)は、2006年12月8日の施行以降、複数の補足議定書(2008年、2010年、2015年)により追補されている。

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