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|Title: ||Hong Kong’s Developing Double Tax Agreement (DTA) Regime: A Case Study of the HKSAR-New Zealand DTA|
|Authors: ||Sawyer, A.J.|
|Issue Date: ||2011|
|Citation: ||Sawyer, A.J. (2011) Hong Kong’s Developing Double Tax Agreement (DTA) Regime: A Case Study of the HKSAR-New Zealand DTA. University of Hong Kong, Hong Kong: Taxation Law Research Program/Asian Institute of International Financial Law Seminar, 1 Sep 2011. 15pp.|
|Abstract: ||Double taxation traditionally occurs when a taxpayer is taxed
twice on the same income by two jurisdictions (source
jurisdiction & residence jurisdiction). Relief is usually made on
a unilateral basis (domestic laws) or a bilateral basis (DTAs).
HKSAR is actively establishing a network of comprehensive
DTAs with its major trading and investment partners (over 20
agreements have been reached – not all are in force).
Where no comprehensive DTAs exist HKSAR has over 25
agreements for avoidance of double taxation on airline income,
6 on shipping income (plus 2 agreements combining two areas).
HKSAR is a destination for trade and investment, and seen as an
attractive entry for many countries into the wider South East
Asian economies. Also HKSARNZ
Free Trade Agreement.
HKSAR is mounting a serious challenge to Singapore (with
over 60 DTAs), as a location to locate holding companies.|
|Publisher: ||University of Canterbury. Department of Accounting and Information Systems|
|Research Fields: ||Field of Research::14 - Economics::1402 - Applied Economics::140215 - Public Economics - Taxation and Revenue|
|Rights URI: ||http://library.canterbury.ac.nz/ir/rights.shtml|
|Appears in Collections:||Business and Law: Conference Contributions|
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