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Hong Kong Tax News Flash 

Jan 2015, Issue 3

"Substance" is needed for application of Hong Kong tax resident certificate

A set of new forms for applying a Hong Kong tax resident certificate ("HKTRC") under a comprehensive double tax agreement / arrangement ("CDTA") for corporation has recently been issued by the Inland Revenue Department. The new forms should be used for HKTRC applications starting from 1 February 2015. This News Flash discusses the major changes made to the application forms and shares our observations on the implications of these changes to treaty benefit claimants under CDTAs of Hong Kong.

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Reynold Hung
China South and Hong Kong Tax Leader
Hong Kong
Tel: +[852] 2289 3604 Email
Oscar Lau
Hong Kong
Tel: +[852] 2289 5603 Email