Title

One Country, Two Tax Systems: International Taxation in Hong Kong and Mainland China

Document Type

Article

Publication Date

2003

Source Publication

Bulletin for International Taxation. Volume 57, Number 4 (2003), p. 164-174.

Abstract

Analysis and comparison of the tax systems of the Hong Kong special administrative region and mainland China. After the introduction, an overview of the tax relationship between Hong Kong and mainland China and the main features of the two tax systems. Explains the principles of tax jurisdiction, the meaning of "residence", and the source of income rules.

Comments

Available through publisher here.

Creative Commons License

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