Subcommittee on
Two Orders Made under Section 49(1A) of the
Inland Revenue Ordinance and Gazetted on 4 October 2019

Meeting on
Friday, 25 October 2019, at 10:45 am
in Conference Room 2 of the Legislative Council Complex

Agenda

I.

Election of Chairman


(10:45 am - 10:50 am)

II.

Meeting with the Administration


(10:50 am - 12:40 pm)

Relevant papers

L.N. 117 of 2019

-Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Kingdom of Cambodia) Order

L.N. 118 of 2019

-Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income) (Fifth Protocol) Order

TsyB R2 183/800-1-1/17/0 (C) and
TsyB R2 183/800-1-1/65/0 (C)

(issued by the Financial Services and the Treasury Bureau on 2 October 2019)

-Legislative Council Brief

LC Paper No. LS93/18-19
(issued vide LC Paper No. CB(2)1970/18-19 on 10.10.2019)

-Legal Service Division Report

LC Paper No. CB(1)43/19-20(01)
(issued on 28 October 2019 vide LC Paper No. CB(1)58/19-20)

-Marked-up copy of the Specification of Arrangements (The Mainland of China) (Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income) (Fifth Protocol) Order prepared by the Administration (Restricted to members only)

LC Paper Nos. CB(2)1974/18-19(01) and CB(1)43/19-20(02)
(first submission issued vide LC Paper No. CB(2)1974/18-19 on 18 October 2019 and issued on 24 October 2019 together with the second submission)

-Two submissions dated 11 October 2019 and 12 October 2019 from a member of the public (Restricted to members only) (English version only)

LC Paper No. CB(1)43/19-20(03)
(issued on 24 October 2019)

-Administration's response to the two submissions from the member of the public

LC Paper No. CB(1)43/19-20(04)
(issued on 24 October 2019)

-Letter dated 22 October 2019 from the Legal Service Division to the Administration

LC Paper No. CB(1)43/19-20(05)
(English version issued on 28 October 2019 vide LC Paper No. CB(1)58/19-20, Chinese version issued on 31 October 2019 vide LC Paper No. CB(1)95/19-20)

-Administration's response to the letter dated 22 October 2019 from the Legal Service Division

LC Paper No. CB(1)43/19-20(06)
(issued on 24 October 2019)

-Background brief prepared by the Legislative Council Secretariat

III.

Any other business


(12:40 pm - 12:45 pm)

Council Business Division 1
Legislative Council Secretariat
25 October 2019