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3,144 statutes · page 13 of 158
Hong Kong SAR China
1 provisions
This provision declares that Article 10 of the Hong Kong–Iceland air services agreement applies for double-taxation relief on certain aircraft-operation income and related assets.
Hong Kong SAR China
1 provisions
This provision says the listed airline tax exemptions and dispute-settlement arrangement apply to Article 9, and sets when the Article starts and stops applying.
Hong Kong SAR China
1 provisions
This order declares that the Denmark shipping-tax arrangement in Articles 1 to 7 has effect under section 49.
Hong Kong SAR China
2 provisions
This provision declares the Thailand tax agreement arrangements and sets rules for exchanging tax information and resolving disputes between the competent authorities.
Hong Kong SAR China
2 provisions
This Arrangement allocates taxing rights between the Mainland and Hong Kong for many income types and gives relief from double taxation.
Hong Kong SAR China
1 provisions
Certain Chinese nationals and Hong Kong permanent residents are exempt from salaries tax on qualifying income from the International Finance Corporation.
Hong Kong SAR China
1 provisions
This entry names the Inland Revenue (Retriement Scheme) Rules and notes that they were repealed by 76 of 1993 s. 13.
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.
Hong Kong SAR China
1 provisions
This order declares the Second Protocol arrangements to be in effect for section 49 and sets tax-related rules on residency, timing, and when share-disposal gains may be taxed.
Hong Kong SAR China
1 provisions
This provision applies Article 11 of the Hong Kong–Mexico air services agreement: certain aircraft-operation income, capital, assets, and gains of an airline of one Contracting Party are taxable only in that Party’s territory.
Hong Kong SAR China
1 provisions
This provision declares that the Finland aircraft-operations double tax arrangements apply under section 49 and sets out how the agreement enters into force, is notified, and can be terminated.
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
1 provisions
This Article gives airlines of one Contracting Party exemptions from certain taxes in the other Contracting Party when the income, capital, assets, or gains relate to international aircraft operations.
Hong Kong SAR China
1 provisions
Certain airline income, capital, assets, and gains are exempt from specified taxes under the Hong Kong–Maldives arrangement.
Hong Kong SAR China
1 provisions
A person is exempt from profits tax on certain income from Renminbi sovereign bonds.
Hong Kong SAR China
1 provisions
These Rules control how a disclosure request for tax information is approved, noticed, amended, and ultimately disclosed.
Hong Kong SAR China
1 provisions
This provision declares a double-taxation relief arrangement for aircraft-operation income between Hong Kong and Fiji.
Hong Kong SAR China
2 provisions
This provision declares the Brunei tax arrangements effective for double tax relief, lists the treaty rules that apply, and sets procedures, limits, and exceptions for cross-border taxation.
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 declares the Hong Kong–Indonesia double tax arrangements and reproduces treaty rules on who is covered, how income is taxed, and when reduced rates or exemptions apply.