HONG KONG, Feb. 23 (Xinhua) -- The second protocol to the agreement between China's Hong Kong and Vietnam addressing double taxation and preventing fiscal evasion with respect to taxes on income has entered into force, a spokesman for the government of Hong 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 of ratification procedures on both sides and shall have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2016.
