In addition, in October 2019, the STA published the “Treatment of Non-Resident Taxable Persons Benefiting from Double Taxation Treaties” (Opinion 35 of 2019) which clarifies that relevant documents relating to DBA applications should be kept by taxpayers (instead of submitting them to the tax authorities). This announcement simplified the reporting obligations for taxable persons or taxable persons at source. It should be noted that after the announcement, KPMG consulted and discussed the requirements with various local tax authorities and learned that, in some regions, tax authorities still have certain information requirements to provide guidance to local taxpayers on understanding and applying DTAS. If you consider that you have not benefited from the adequate double taxation exemption guaranteed by a double taxation convention, you can benefit from the assistance of the Hong Kong authority responsible for the convention. . . .