Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
549 matching statutes
Hong Kong SAR China
2 provisions
This order declares that the Hong Kong–France double tax arrangements in Articles 1 to 29 and the protocol have effect, and it sets out rules on taxing income and capital, including capped withholding taxes, tax credits, and a duty for the competent authorities to notify each other of major tax-law changes.
Hong Kong SAR China
1 provisions
This provision says certain aircraft-operation income and related capital/assets of an airline of one Contracting Party are exempt from specified taxes in the other Contracting Party, on a reciprocal basis, and sets when the Article starts, ends, and may be replaced.
Hong Kong SAR China
2 provisions
This order declares the Hong Kong–Mexico double tax arrangements in force for the treaty articles and related protocol, and sets out how the agreement applies, who is covered, and how tax disputes are handled.
Hong Kong SAR China
1 provisions
Article 14 gives airlines of one Contracting Party an exemption from tax in the other Party’s area for certain income or profits from international aircraft operations, and it sets notification, consultation, and termination rules for the Contracting Parties.
Hong Kong SAR China
2 provisions
This order declares that the Canada tax agreement in Articles 1 to 28 and the protocol paragraphs has effect for section 49(1A).
Hong Kong SAR China
1 provisions
This Ordinance lets the Commissioner issue tax reserve certificates and accept them, plus any interest due, in payment of certain taxes.
Hong Kong SAR China
2 provisions
This order declares a Hong Kong–Russia double tax agreement to have effect and reproduces the agreement’s key tax rules, including residence, permanent establishment, withholding tax limits, information exchange, and dispute procedures.
Hong Kong SAR China
2 provisions
This Order sets out the Hong Kong–Estonia tax treaty rules for residents, covered taxes, double-tax relief, withholding limits, information exchange, and mutual agreement procedures.
Hong Kong SAR China
1 provisions
This order declares that the Norway shipping double-taxation arrangements apply for section 49, and it states how the agreement takes effect, can be terminated, and what income and assets are exempt.
Hong Kong SAR China
1 provisions
This order declares that the Germany–Hong Kong shipping income arrangement applies for relief from double taxation and has effect, and it sets rules for notification, entry into force, and termination.
Hong Kong SAR China
1 provisions
This Ordinance imposes a tax on hotel accommodation charges and requires hotel proprietors and managers to make quarterly payments and returns to the Collector, with exemptions and record-keeping powers for the Collector.
Hong Kong SAR China
2 provisions
This order declares the Hong Kong–Kuwait double taxation arrangements to have effect and sets rules on who is covered, which taxes are covered, how income is taxed, and how the two authorities exchange information.
Hong Kong SAR China
2 provisions
This order declares the Hong Kong–Vietnam double tax arrangements to have effect and reproduces the treaty rules on tax residence, tax credits, withholding tax limits, exemptions, and mutual consultation.
Hong Kong SAR China
2 provisions
This Order records that Hong Kong and Georgia made a double-taxation agreement and protocol, and it sets out tax rules for residents, permanent establishments, dividends, interest, royalties, gains, employment income, and information exchange.
Hong Kong SAR China
2 provisions
This order declares that the Hong Kong–Belgium tax arrangement is made to relieve double taxation and should have effect.
Hong Kong SAR China
1 provisions
This Ordinance declares the West Kowloon Station Mainland Port Area and treats certain train compartments as part of it. It also sets how the area is treated for law and jurisdiction purposes, with exceptions for reserved matters.
Hong Kong SAR China
2 provisions
This Order declares the Hungary double tax agreement arrangements under section 49(1A) and sets out rules for who is covered, what income is covered, tax limits, information exchange, and when the Agreement starts and can end.
Hong Kong SAR China
2 provisions
This provision records and publishes the Hong Kong–Italy income tax treaty arrangements and includes rules on residence, permanent establishment, source-country taxing rights, withholding-rate caps, non-discrimination, mutual agreement, and information exchange.
Hong Kong SAR China
2 provisions
This Order declares that the Hong Kong–Macao double taxation arrangement and protocol have been made and are to have effect, and it sets rules for who is covered, how residence and permanent establishment are determined, and how tax relief is allocated.
Hong Kong SAR China
1 provisions
This Order exempts certain pension recipients from salaries tax on those pensions.