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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city

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
Reserved Restrictive Measures under Commercial Presence (Negative List)
Sector
Sub-sector
  • 1. Business Services
    • A. Professional Services
      • c. Taxation Services (CPC863)
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.