Hong Kong and Mauritius signed a comprehensive double taxation arrangement (CDTA) on 7 November 2022. The CDTA is largely based on the 2017 version of the Organisation for Economic Co-operation and Development Model Tax Convention (OECD MTC). The CDTA will become effective in Hong Kong for tax years beginning 1 April 2023.
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Executive summary
On 7 November 2022, Hong Kong signed the CDTA with Mauritius which will become effective in Hong Kong for tax years beginning 1 April 2023 if the ratification p…