Hong Kong’s Developing Double Tax Agreement (DTA) Regime: A Case Study of the HKSAR-New Zealand DTA
| dc.contributor.author | Sawyer, A.J. | |
| dc.date.accessioned | 2011-11-14T20:47:50Z | |
| dc.date.available | 2011-11-14T20:47:50Z | |
| dc.date.issued | 2011 | en |
| dc.description.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. | en |
| dc.identifier.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. | en |
| dc.identifier.uri | http://hdl.handle.net/10092/5776 | |
| dc.language.iso | en | |
| dc.publisher | University of Canterbury. Department of Accounting and Information Systems | en |
| dc.rights.uri | https://hdl.handle.net/10092/17651 | en |
| dc.subject.anzsrc | Fields of Research::38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue | en |
| dc.title | Hong Kong’s Developing Double Tax Agreement (DTA) Regime: A Case Study of the HKSAR-New Zealand DTA | en |
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