On March 31, 2023, the Hong Kong government published its new order, namely the Exemption from Profits Tax (Debt Instrument Issued by Mainland Local People’s Government at Any Level) Order, on Hong Kong e-Legislation, the official website for publicizing legal documents in Hong Kong. The order came into force on March 31, 2023 and 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: 2023-03-31
Date Taking Effect: 2023-03-31
Regulatory Framework: Inland Revenue Ordinance
Regulatory Type: regulation
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