The State Administration of Taxation (SAT) issued on 6 June 2016 the Announcement on the Use of Hong Kong Tax Residency Certificates in Mainland China (bulletin No. 35) to implement the agreement between the SAT and Hong Kong’s Inland Revenue Department (IRD) on the use of tax residency certificates issued by the IRD.
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Danian Zhang (Shanghai) at danian.zhang@bakermckenzie.com
