| Journal Call no. | HJ2240.T39 |
|---|---|
| Author | Chung, Jimmy. |
| Article Title | Cross-border manufacturing / Jimmy Chung. |
| Is Part Of | The tax journal ; v.1, no.8, 1997, p.27. |
| Abstract | It is noted that a Hong Kong-listed group has to pay additional Hong Kong tax in respect of its People's Republic of China (PRC) manufacturing profit. However, it is said that there is no double taxation on the manufacturing profit because under a P&A arrangement the Hong Kong taxpayer is not required to pay PRC tax. |