China Briefing News

Optimizing Profit in a Dividend Repatriation by DTA: A Case Study


A case study analysing the new “same jurisdiction/same treaty benefit rule” when applying DTA benefits to avail lower tax rates for dividend repatriation.

Tax Agreement Signed between Hong Kong and Malta


On November 8, 2011, a comprehensive agreement for the avoidance of double taxation was signed between the Hong Kong special administrative region government and the Maltese government. It will come into force after both governments finalize their respective ratification procedures.

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