The Hong Kong government has recently gazetted a new order, namely the Exemption from Profits Tax (Debt Instrument Issued by Mainland Local People’s Government at Any Level) Order, which will come into force on March 31, 2023. The order exempts capital gains and interest income derived from government bonds issued in Hong Kong by any (local) government of the People’s Republic of China from income tax obligations.
Other Features
bonds
interest rate
securities trading
taxation
taxes
Date Published: 2023-01-13
Date Taking Effect: 2023-03-31
Regulatory Framework: Inland Revenue Ordinance
Regulatory Type: regulation
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