Hong Kong, Vietnam tax treaty protocol in force

来源:新华网
2015-02-23 15:09:23

  Hong Kong, Vietnam tax treaty protocol in force

  HONG KONG, Feb. 23 (Xinhua) -- The second protocol to theagreement between China's Hong Kong and Vietnam addressing doubletaxation and preventing fiscal evasion with respect to taxes onincome has entered into force, a spokesman for the government ofHong Kong Special Administrative Region said on Monday.

  The second protocol was signed in January last year.

  It came into force on Jan. 8, 2015, after completion ofratification procedures on both sides and shall have effect inrespect of Hong Kong tax for any year of assessment beginning on orafter April 1, 2016. Enditem