Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 631/2/7
15 February 2018
Dear Sirs,
Commercial Information Circular No. 188/2018
The Mainland of China : Notice Concerning Certain Issues Related to Implementation of Tax Treaties
The State Administration of Taxation of the People's Republic of China issued on 9 February 2018 a notice concerning certain issues related to implementation of tax treaties, which will take effect on 1 April 2018. The notice provides clarity on articles in respect of permanent establishments, sea transportation and air transportation, entertainers and athletes, and on issues regarding the application of tax treaties to partnerships. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).
ENQUIRIES
2.If you have any questions on the content of the document mentioned in this circular, please contact the issuing authority of the Mainland of China direct. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.
Yours faithfully,
(Calvin CHOY)
for Director-General of Trade and Industry
Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.