یم
Whether
Consultation with the
SECRET
Chinese is
Action Item
Action Officer
necessary and if so timing
Action Start Date
Key :
* = Action officer with overall responsibility
-
2
Present Position
earned outside Hong Kong
if it can be proved to the
IRD that income tax was
paid on that income in a
foreign country where the
services were rendered.
Upon enactment
of the
Target
Completion Date
Relevant Section/ Chapter of
the Basic Law
Bill, a
new code of
practice
on
the
the
interpretation of
locality of employment
will then be issued.
On the Chinese side
Under a new tax directive
which came into effect on
1 August 1987, the
individual
liability
income
tax
of
foreign
employees working in a PRC
SECRET
1