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3,144 statutes · page 12 of 158
Hong Kong SAR China
1 provisions
Article 10 gives qualifying airlines tax exemptions for certain income, capital, assets, and gains linked to international aircraft operations, and sets out notification, dispute, entry-into-force, and termination rules.
Hong Kong SAR China
1 provisions
Article 10 exempts certain airline income, capital, assets, and gains from taxes in the other Contracting Party, and gives the competent authorities a consultation role on disputes.
Hong Kong SAR China
1 provisions
Article 10 gives certain airlines tax exemptions on income, capital, assets, and gains linked to international aircraft operations.
Hong Kong SAR China
1 provisions
Article 9 exempts certain airline income, capital, assets, and gains from tax in the other Contracting Party, and requires the competent authorities to consult on disputes.
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
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
1 provisions
Article 9 exempts qualifying airline income, aircraft capital/assets, and gains from specified taxes between Hong Kong and Estonia, and it sets notification, dispute-resolution, commencement, and termination rules.
Hong Kong SAR China
1 provisions
The specified interest rate is the highest Hong Kong dollar savings account interest rate quoted from time to time by the banks listed in the relevant schedule.
Hong Kong SAR China
1 provisions
Certain taxpayers for the 2001 tax year are exempt from paying part of their tax, subject to a cap and special rules for some Part 7 cases.
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
Article 9 exempts certain airline income, capital, assets, and gains from tax in the other Contracting Party, and sets rules for dispute consultation, notification, entry into force, and termination.
Hong Kong SAR China
1 provisions
Airlines covered by Section 10 are exempt from certain taxes on aircraft-operation income, capital, assets, and gains, subject to reciprocity and timing rules.
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 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 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
1 provisions
This order declares that the listed Sri Lanka shipping and air transport tax arrangements were made to avoid double taxation and should take effect.
Hong Kong SAR China
1 provisions
This provision sets out an arrangement to avoid double taxation for aircraft-operation income and related assets, and says such income, capital, assets, and gains are taxable only in the relevant Contracting Party.
Hong Kong SAR China
1 provisions
This document is marked revoked.
Hong Kong SAR China
1 provisions
Airlines from one party can get exemptions from certain taxes in the other party for aircraft-operation income, capital/assets, and gains, subject to the article’s conditions.
Hong Kong SAR China
1 provisions
This provision declares that Article 10 applies to the Kenya–Hong Kong air services agreement and exempts qualifying airline income, capital/assets, and gains from certain taxes in the other party’s area.