In parallel, Hong Kong has started negotiations to facilitate double taxation of ship income with other localities that either do not provide for mutual tax exemption in their legislation or that, even in terms of mutual exemption, prefer the conclusion of a bilateral agreement. All our DTAs contain a map article. A taxable person established in Singapore, who is subject to double taxation or considers that double taxation is imminent and considers that the taxation levied by the competent tax authorities does not comply with the provisions of the relevant DBA, may request IRAS to resolve the issue of double taxation under Article MAP. For more information, see the MAP. Despite this, the Government of the Hong Kong Special Administrative Region (HKSARG) recognizes that the conclusion of comprehensive double taxation agreements(SAAs) with our trading partners is beneficial. a DBA gives investors the guarantee of the parties` tax rights; helps investors better assess their potential tax obligations for economic activities; and provides an additional incentive for foreign companies to do business in Hong Kong, as well as Hong Kong companies to do business abroad. That is why HKSARG`s policy was to set up a DBA network that would minimize double taxation of Hong Kong residents and residents of the DBA partner. . . .