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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.

For information on double taxation arrangements concluded and scheduled negotiations, please click this hyperlink http://www.ird.gov.hk/eng/tax/dta_cdta.htm.
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