The Hong Kong Special Administrative
Region Government (HKSARG) recognises
that there are merits in concluding
double taxation agreements (DTAs)
with our trading partners. A DTA
provides certainty to investors
on the taxing rights of the contracting
parties; helps investors to better
assess their potential tax liabilities
on economic activities; and provides
an added incentive for overseas
companies to do business in Hong
Kong, and likewise, for Hong Kong
companies to do business overseas.
Therefore, it has been the policy
of the HKSARG to establish a DTA
network that would minimise exposure
of Hong Kong residents and residents
of the DTA partner to double taxation.
