Hong Kong signed a comprehensive double taxation arrangement (CDTA) with Bangladesh on 30 August 2023, largely based on the 2017 version of the Organisation for Economic Co-operation and Development Model Tax Convention.The CDTA will become effective in Hong Kong for tax years beginning 1 April 2024.Executive summaryOn 30 August 2023, Hong Kong signed a CDTA with Bangladesh that will become effective in Hong Kong for tax years beginning 1 April 2024 if the ratification procedures can be completed in 2023.This Alert summarizes the key provisions of the CDTA.Detailed discussionResident (Article 4)A company is a Hong Kong tax resident if it...