Clarification regarding the applicability of the Double Taxation Avoidance Agreement with the People's Republic of China to Hong Kong.

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..... China to Hong Kong. The Board has received a number of references seeking clarifications regarding the applicability of the Double Taxation Avoidance Agreement (DTAA) between India and People's Republic of China to Hong Kong after the resumption of sovereignty by China from 1st July, 1997. 2. The matter has been examined by the Board in consultation with the Ministry of External Affairs and th .....

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..... r to the Central People's Government of China who is also not entitled to levy any tax in this region. 3. In view of the above mentioned provisions, it is hereby clarified that the DTAA between India and China will not be applicable to Hong Kong. 4. The contents of these instructions may please be brought to the notice of all the officers working in your charge. F.No. 500/124/97-FTD S .....

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