Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA)
Taxation
Liberalisation Measures under CEPA
The Agreement on Trade in Services covers and consolidates commitments relating to liberalisation of trade in services provided in CEPA and its Supplements and also the Agreement between the Mainland and Hong Kong on Achieving Basic Liberalisation of Trade in Services in Guangdong.
Agreement on Trade in Services | |
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Reserved Restrictive Measures under Commercial Presence (Negative List) | |
Sector Sub-sector |
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Obligations concerned | National Treatment |
Reserved Restrictive Measures |
Commercial Presence
Apply national treatment. For clarity and avoidance of doubt, in the Qianhai Area of Shenzhen in China (Guangdong) Pilot Free Trade Zone, the restriction on the number of partners from Hong Kong Certified Tax Agents not exceeding 35% of the total number of partners in a tax agent firm is removed; and the restriction of Tax Agents (Certified Tax Agents) to practise in the partnership tax agent firm for at least 180 days every year since its establishment is removed. |