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3,144 statutes · page 14 of 158
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 Order sets out Hong Kong–Austria rules for avoiding double taxation and preventing fiscal evasion on income and capital.
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 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
The protocol requires the competent authorities of both sides to exchange foreseeably relevant tax information, keep received information secret, and use it only for specified tax-related purposes, with limited exceptions.
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 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
2 provisions
This Order declares that the Hong Kong–Liechtenstein tax arrangements in the agreement and protocol have effect, and sets out how the treaty applies, how double taxation is relieved, and how authorities exchange information and handle disputes.
Hong Kong SAR China
2 provisions
This order declares the New Zealand double tax arrangement and reproduces treaty rules for residents, covered taxes, permanent establishments, business profits, dividends, interest, royalties, employment, government service, students, and other income.
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 Order declares the Hong Kong–Spain double tax arrangement and sets rules for taxing covered income, relief from double taxation, information exchange, and dispute procedures.
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 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
1 provisions
This Order exempts certain pension recipients from salaries tax on those pensions.
Hong Kong SAR China
2 provisions
This provision declares the Hong Kong–Switzerland double taxation relief arrangement and sets out treaty rules on who is covered, which taxes are covered, how residence and permanent establishment are defined, and how income like dividends, interest, royalties, employment income, and gains are taxed.
Hong Kong SAR China
2 provisions
This order declares that the Hong Kong–Malta tax arrangements apply for double tax relief and fiscal-evasion prevention.
Hong Kong SAR China
2 provisions
This order brings the Hong Kong–Malaysia double taxation agreement into effect for section 49(1A) and sets out the treaty rules on residence, permanent establishment, tax allocation, withholding tax limits, exemptions, and double-tax relief.
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
The Contracting Parties must notify each other in writing when they finish the legal steps needed to bring the Protocol into force.
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).