Shanghai-Hong Kong Stock Connect at a glance from a tax perspective
Shanghai-Hong Kong Stock Connect is a pilot programme for securities trading and clearing links to enable investors of their respective market to trade eligible securities listed in the other's market. Under this pilot programme, a 'southbound trading link' and a 'northbound trading link' will be formed. The structure of the cross-boundary links is depicted in the appendix. Investors need to understand the complex taxation issues arising from the programme in order to harvest the potential opportunities from this ground-breaking initiative.
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