Our collection of resources based on what we have learned on the ground
Overseas investors who derive dividends from China are normally subject to a 10 percent withholding tax. However, according to the provisions of double tax avoidance agreements (DTAs), they could enjoy a lower tax rate in certain circumstances.
For Hong Kong investors/applicants to qualify to enjoy the treaty benefit on their China-sourced dividends, it is crucial to understand the definition of Beneficial Owner (BO) status, Certificate of Residence status (COR), and other important rules.
Who can benefit from a DTA and what are the edibility criteria and standards? How will the DTA between China’s Mainland and Hong Kong benefit taxpayers? In this upcoming webinar, Hannah Feng, Partner at Dezan Shira & Associates in our Beijing office, and Jennifer Lu, Director of our Hong Kong office, will provide insights and guidance on how to optimize profit when repatriating dividends in compliance with the PRC-HK DTA.
Introduction on the Withholding Tax and Treaty Benefit in Dividend Repatriation from China’s Mainland to Hong Kong
- Withholding Tax on Dividend
- Eligible Criteria for DTA Benefits
Hong Kong Certificate of Resident Under PRC and Hong Kong DTA
- Definition of Hong Kong Tax Resident Under PRC and Hong Kong DTA
- Tax Benefits as a Hong Kong Tax Resident Under PRC and Hong Kong DTA
- Certificate of Resident and the Application
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