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[09PacRimLPolyJ073] One Country, Two (Taxation) Systems: A Treaty in All But Name

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dc.contributor.author Halkyard, Andrew
dc.date.accessioned 2011-02-15T21:21:01Z
dc.date.available 2011-02-15T21:21:01Z
dc.date.issued 2000-02
dc.identifier.citation 9 Pac. Rim L. & Pol'y J. 73 (2000) en_US
dc.identifier.issn 1066-8632
dc.identifier.uri http://hdl.handle.net/1773.1/803
dc.description.abstract Andrew Halkyard, LL.B. (Hons.), Australian National University, LL.M., Virginia, is a law professor at the University of Hong Kong. He teaches courses on international taxation and tax planning, taxation in the PRC, and Hong Kong revenue law to postgraduate students in the Faculty of Law. Abstract: It came as no small surprise when it was announced in February 1998 that the Chinese mainland ("the Mainland") and Hong Kong had agreed to enter into an arrangement for the avoidance of double taxation of income. Although concerns of double taxation between the Mainland and Hong Kong tended to be more academic than practical, this arrangement helps establish a firm foundation for future co-operation by the Mainland and Hong Kong on trade and other economic matters. From a Hong Kong taxation perspective, it is one of the most significant developments to have occurred for a very long time. From a broader perspective, the Mainland has adopted a flexible and innovative approach to taxation issues related to Hong Kong. A standard treaty template, based upon the OECD Model Double Taxation Convention, has been used to regulate jurisdiction to tax within different parts of the People's Republic of China. This augurs well for China's effort to effectively implement the autonomy promised to Hong Kong under the challenging rubric of "one country, two systems." en_US
dc.language.iso en_US en_US
dc.publisher Seattle: Pacific Rim Law & Policy Journal, University of Washington School of Law en_US
dc.subject Article en_US
dc.title [09PacRimLPolyJ073] One Country, Two (Taxation) Systems: A Treaty in All But Name en_US
dc.type Article en_US
dc.rights.holder Copyright 2000 by Pacific Rim Law & Policy Association en_US


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