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並前往https://www.elegislation.gov.hk/hk/cap112BT!zh-Hant-HK/sch0?_lang=zh-Hant-HK

第112BT章《稅務(關於收入及資本稅項的雙重課稅寬免和防止 ...

including any withholding tax, prepayment or advance payment with ... its other offices by way of royalties, fees or other similar payments ...

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