|112BR||Title:||Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income) (Third Protocol) Order||Gazette Number:||L.N. 128 of 2010|
|Section:||3||Heading:||Arrangements specified||Version Date:||09/12/2010|
(1) The arrangements specified for the purposes of section 2(a) are the arrangements in Articles 1 and 2 of the instrument titled “《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》第三議定書”(which title is translated into English as “The Third Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” in this Order), done in duplicate at Beijing on 27 May 2010 in the Chinese language.
(2) The Chinese text of the Articles is reproduced in the Schedule; an English translation of the Articles is also set out in that Schedule.