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 DIPN No. 28 concern the enactment of section 16(2J), which provides that with effect from the year of assessment 2018/19, unilateral relief from double taxation (tax deduction) provided under section 16(1)(c) is not available in relation to any tax paid in a territory...