Hong Kong Revises Practice Notes on Deduction of Foreign Taxes
The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 28 on provisions relating to foreign tax deduction. The revisions were made in light of Inland Revenue (Amendment) (No. 6) Ordinance 2018, which was published in the Official Gazette in July 2018 ({News-2018-07-16/A/2-previous coverage}).
The main revisions to D…
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