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Is Hong Kong part of China for tax treaty purposes?


A commentry on Edwards v The Queen (Tax Court of Canada, 27 June 2002) and the implications for Australian tax law.

Author profiles:

Jason Chang CTA
Jason is the Partner in Charge of Asia Markets at KPMG in Australia which focuses on Asia-Australian inbound and outbound transactions across all practices in KPMG. He has significant experience in advising Australian companies entering the China market in various different sectors and the establishment of joint ventures in China. Jason is the Lead Partner on a variety of Australia-China projects; coordinating advice, with partners from KPMG, in taxation, transaction support, due diligence, accounting, strategic and commercial intelligence. Jason speaks regularly at China forums and has often been quoted in the press on China matters. He is a Barrister and Solicitor of the Supreme Court of Victoria and a member of the Australian government’s Reform of International Tax Arrangement consultative committee and Tax Treaties Advisory Panel. Jason also consults to the Chinese government on international tax matters. Current at 23 July 2007 Click here to expand/collapse more articles by Jason CHANG.
Prof Richard Krever
Richard works in Taxation Law and Policy Research Institute, Monash University. Current at 01 March 2011 Click here to expand/collapse more articles by Richard KREVER.
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