According to the Arrangement between the Government of the People's Republic of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as "PRC-Hong Kong Tax Arrangement"), if Hong Kong residents have not been hired by a Mainland company, and the total period of their stay in the Mainland do not exceed 183 days within any 12-month period, and if their salaries are not borne or paid by any company or permanent establishment in the Mainland, their income from wages and salaries should not be subject to individual income tax of the Mainland.