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
1 provisions
This order sets out the Czech Republic double tax agreement and gives the tax authorities powers and duties to exchange information, notify tax-law changes, and resolve disputes by mutual agreement.
Hong Kong SAR China
2 provisions
This Order gives effect to the Croatia–Hong Kong double taxation agreement and sets out procedures for resolving tax disputes and exchanging tax-law changes.
Hong Kong SAR China
2 provisions
This order gives effect to the Hong Kong–Ireland double tax agreement and sets rules on who is covered, how taxes are allocated, and how the two authorities exchange information.
Hong Kong SAR China
1 provisions
These rules set how tax reserve certificates are issued, used to pay tax, redeemed, and handled by the Commissioner.
Hong Kong SAR China
2 provisions
This Order declares that the Hong Kong–Serbia tax treaty and its protocol have been made and should have effect.
Hong Kong SAR China
2 provisions
This Order gives effect to the Hong Kong–India tax agreement, defines key terms, and sets rules for which income may be taxed in each party, including credits and deductions for double taxation relief.
Hong Kong SAR China
1 provisions
This provision declares and sets out an agreement that limits tax on shipping income to one Contracting Party and requires the parties’ competent authorities to notify each other and try to resolve interpretation issues by mutual agreement.
Hong Kong SAR China
2 provisions
This provision gives effect to the Japan-Hong Kong double tax arrangement and sets rules on which state may tax certain income, along with relief, credit, and mutual-agreement procedures.
Hong Kong SAR China
2 provisions
This provision records the Hong Kong–Netherlands income tax treaty arrangement and sets rules on who is covered, how residence and permanent establishment are defined, and how various income items may be taxed.
Hong Kong SAR China
2 provisions
This Order sets out Hong Kong–Austria rules for avoiding double taxation and preventing fiscal evasion on income and capital.
Hong Kong SAR China
1 provisions
This Order declares that specified arrangements with the Netherlands are in force for relieving double taxation on shipping income.
Hong Kong SAR China
2 provisions
This Order declares that the Pakistan double-taxation agreement arrangements in section 3(1) have been made and should have effect.
Hong Kong SAR China
2 provisions
This order gives effect to the UK–Hong Kong double tax arrangement, sets out covered taxes and definitions, and provides rules for taxing income, gains, relief from double taxation, information exchange, and mutual agreement procedures.
Hong Kong SAR China
2 provisions
This part declares the Hong Kong–Portugal tax agreement and sets out rules on residence, permanent establishment, withholding limits, double-tax relief, information exchange, dispute resolution, and entry into force.
Hong Kong SAR China
2 provisions
This provision declares a Hong Kong–Korea tax agreement in effect and sets rules on who is covered, when income may be taxed in each place, and how the two authorities share information.
Hong Kong SAR China
2 provisions
This ordinance sets first registration tax for certain motor vehicles and requires importers and distributors to register, file returns, publish prices, keep records, and pay tax before registration.
Hong Kong SAR China
2 provisions
This Order declares the Hong Kong–Cambodia double tax agreement and protocol to have effect and sets rules on tax treatment, mutual assistance, and information exchange.
Hong Kong SAR China
2 provisions
This Order declares that Hong Kong and South Africa have made the listed tax treaty arrangements, and sets out when the treaty applies, how double tax relief works, information exchange, and how the agreement starts and ends.
Hong Kong SAR China
1 provisions
This order declares and sets out a Hong Kong–Singapore arrangement to relieve double taxation for shipping and aircraft income, and it also sets notification, consultation, entry-into-force, and termination rules.
Hong Kong SAR China
2 provisions
This provision declares the Luxembourg double-taxation arrangements in force for section 49 and reproduces the treaty rules on residency, permanent establishment, taxing rights, withholding limits, exchange of information, and dispute resolution.