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Korea M&A Corporation
The government has claimed a victory for Hong Kong residents and businesses operating in the mainland, signing an agreement with Beijing that will eliminate double taxation and pave the way for more mainland investment through Hong Kong. The deal, signed in the city Monday by Chief Executive Donald Tsang Yam-kuen and Xie Xuren, the mainland's Minister of the State Administration of Taxation, wil..
I. Introduction to the tax systemThe Inland Revenue Ordinance established the tax system of Hong Kong. Taxation is administered by the Inland Revenue Department. Income taxes are charged on income which has a Hong Kong source. Estate duty is charged on the principal value of property located in Hong Kong passing on the death of the deceased. Stamp duties are charged on instruments relating to Ho..