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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
URI: http://hdl.handle.net/10092/5776
Rights URI: http://library.canterbury.ac.nz/ir/rights.shtml
Appears in Collections:Business and Law: Conference Contributions

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