Q：
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What are DTAs?
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A：
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DTAs are also referred to as tax treaties, an agreement made by two countries to avoid double taxation and fiscal evasion.
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Q：
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What are the benefits of DTAs?
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A：
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It offers the following benefits:
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Reduce or eliminate double taxation caused by overlapping tax jurisdictions;
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Provide a level of security about tax rules that will apply to particular international transactions;
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Prevent avoidance and evasion of taxes on various forms of income flows between Hong Kong and the DTA partners; and
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Facilitate investment, trade, movement of technology, and movement of personnel by reducing rates of foreign withholding tax
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Q：
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Where can I find the list of countries which DTA has been concluded with Hong Kong?
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A：
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You may visit Hong Kong Revenue Department’s (“IRD”) website for more information (https://www.ird.gov.hk/eng/tax/dta_inc.htm).
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Q：
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How can I claim the tax benefits under a DTA?
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A：
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A Hong Kong resident must complete and submit an appropriate form in order to obtain a Certificate of Resident Status. Such document is a proof of resident status for the purpose of claiming tax benefits under the relevant DTA applied.
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Q：
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Does issuance of Certificate of Resident Status imply that my claim to benefits under DTAs will be successful?
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A：
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No. The decision as to whether relief from foreign taxes can be granted is, ultimately, one to be made by the treaty partner. It will be up to the treaty partner to determine whether all the relevant conditions are fulfilled and whether benefits can be granted.
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