''Given Hong Kong’s increasing network of Double Taxation Agreements/Arrangement (DTAs), obtaining a Certificate of Resident Status (CoR) in Hong Kong in order to utilise the tax benefits under a DTA has become an important part of tax planning for multinational corporations and Chinese enterprises. Meanwhile, the Inland Revenue Department (IRD) of The Government of the HKSAR is taking a stricter approach when reviewing CoR applications. As such, it is important to understand the definition of a Hong Kong tax resident and the prevailing practice of the IRD before making a CoR application.  ...  ''