Dec 2010, Issue 12
Signing of the much anticipated Hong Kong / Japan comprehensive double tax agreement
Our Hong Kong Tax News Flash, December 2010 Issue 11 mentioned that the much anticipated Hong Kong / Japan comprehensive double tax agreements ("CDTA") was signed in Hong Kong on 9 November 2010. Soon after the signing of the Hong Kong / Japan CDTA, Hong Kong signed another two CDTAs, one with New Zealand and the other with Switzerland, on 1 and 6 of December 2010 respectively. Taking into account these newly signed CDTAs, Hong Kong has now had 18 CDTAs and 15 of them adopt the latest Organisation for Economic Co-operation and Development standard on exchange of information.
This News Flash discusses some of the key features of the Hong Kong / Japan CDTA and shares our observations on some of the distinctive features in the agreement. We also provide an update on the latest developments in the CDTA negotiations between Hong Kong and other jurisdictions. Other issues of Hong Kong Tax News Flash
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