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Posted Wed, 04 Sep 2024 10:15:19 GMT by johruf
Article 15.2 of that agreement provides three conditions under which income earned while working in China for a Chinese company will be taxable for UK tax resident. My question: Do all three conditions need to be satisfied simultanelously or does the paragraph apply if one of the three conditions is satisifed? Thanks!
Posted Thu, 12 Sep 2024 09:15:15 GMT by HMRC Admin 25 Response
Hi johruf,
It is all 3 of that section.
Thank you. 

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