A new consolidated version of the Exemption from Profits Tax (Debt Instrument Issued by Mainland Local People’s Government at Any Level) Order was published on Hong Kong e-Legislation, the official platform for publicizing legal documents. 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.
As far as our text comparison tool revealed, only the enactment provisions have been modified to no longer cite the commencement date and the Chief Excecutive.
Other Features
bonds
interest rate
securities trading
taxation
taxes
Date Published: 2023-11-02
Date Taking Effect: 2023-11-02
Regulatory Framework: Inland Revenue Ordinance
Regulatory Type: regulation
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