The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the French Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion comes into effect on 1 December 2011
(December 1, 2011)

DIPN 31 (Revised)

Departmental Interpretation and Practice Notes No. 31 ("Advance Rulings") has been revised to provide more information to enable taxpayer to better understand the advance ruling service provided by the Department. New paragraphs have been added to cover issues like discretion, extent of disclosure, quality and completeness of information, class rulings and incorrect information or false answer. In addition, issues like ruling shall not apply, processing of ruling requests and publication of rulings are elaborated in greater detail in the present update.
(November 18, 2011)

DIPN 25 (Revised)

Departmental Interpretation and Practice Notes No. 25 ("Service Company "Type I" Arrangements - Salaries Tax") was first issued in August 1995. It was updated in November 2011 to include Board of Review decisions concerning section 9A, to draw reference from CFA judgement for the purposes of section 9A(4), and to add examples to illustrate the coverage of section 9A.
(November 18, 2011)

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has come into effect on 9 November 2011
(November 10, 2011)