Browse 3,144 source-backed statutes, open stored provisions, and verify official source links.
3,144 statutes · page 15 of 158
Hong Kong SAR China
2 provisions
This provision sets out Hong Kong–Jersey tax treaty rules, including who is covered, key definitions, tax allocation rules, information exchange, mutual agreement procedures, entry into force, and termination.
Hong Kong SAR China
2 provisions
This Order declares the Hong Kong–Guernsey double tax agreement and sets out how the treaty applies, including tax residency rules, permanent establishment rules, relief from double taxation, information exchange, and mutual agreement procedures.
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 provision sets out the Hong Kong–Qatar double taxation agreement and its main tax rules, including who is covered, how residence and permanent establishment are defined, how certain income is taxed, and how the authorities exchange information and resolve disputes.
Hong Kong SAR China
1 provisions
This Order gives effect to a Hong Kong–US tax information exchange agreement and sets rules for requesting, providing, and keeping tax information confidential.
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 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
2 provisions
This Order gives effect to a Hong Kong–UAE tax agreement and sets rules on covered persons, taxes, residence, permanent establishment, taxing rights, relief from double taxation, non-discrimination, mutual agreement, and information exchange.
Hong Kong SAR China
1 provisions
This Order declares an information-exchange agreement with Denmark for tax matters and sets rules for requests, confidentiality, refusals, costs, implementation, entry into force, and termination.
Hong Kong SAR China
1 provisions
This order declares that Hong Kong and the Faroes have made an information-exchange arrangement for tax matters, and that it should take effect.
Hong Kong SAR China
1 provisions
This Order declares that Hong Kong’s tax information exchange arrangement with Greenland is in effect for the specified agreement.
Hong Kong SAR China
1 provisions
This Order sets up a tax information exchange agreement with Iceland and requires the competent authorities to share relevant tax information on request, keep it confidential, and follow request and response procedures.
Hong Kong SAR China
1 provisions
This order declares that Hong Kong and Norway have made arrangements for exchange of tax information and sets rules for requesting, providing, using, and keeping that information confidential.
Hong Kong SAR China
1 provisions
This provision establishes a tax-information exchange arrangement and sets rules for requests, confidentiality, costs, and termination.
Hong Kong SAR China
1 provisions
This order declares certain tax arrangement changes and sets out exempt, capped, and residence-based tax treatment for specified income, royalties, and gains.
Hong Kong SAR China
2 provisions
This part sets out the Hong Kong–Romania double tax agreement, including key definitions, tax rules, information exchange, and procedures for mutual agreement and termination.
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
1 provisions
The Governor proclaims that property tax applies to land or buildings in Areas D and E of the New Territories for the year of assessment starting 1 April 1974 and later years.
Hong Kong SAR China
2 provisions
This provision sets out the Latvia–Hong Kong double tax agreement rules, including who is covered, key definitions, how relief and information exchange work, and some tax rate limits and exemptions.
Hong Kong SAR China
2 provisions
This order gives effect to the Hong Kong–Belarus tax agreement and sets rules on who it applies to, how certain income and gains are taxed, how double taxation is relieved, and how the two competent authorities exchange information.