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Hong Kong concludes comprehensive double taxation arrangement with Bangladesh
On 30 August 2023, Hong Kong signed a comprehensive avoidance of double taxation agreement (CDTA) with Bangladesh, which is a jurisdiction participating in the Belt and Road Initiative of mainland China. This brings the number of CDTAs Hong Kong has concluded with other jurisdictions to 47. Appendix to this alert summarizes the status of Hong Kong’s current CDTA network and CDTAs currently under negotiation or pending ratification.
This alert summarizes the salient points of the provisions of the CDTA as applicable to Hong Kong residents.