Hong Kong SAR China
Cap. 112 sub. leg. DC
2 provisions
This Order declares that the Pakistan double-taxation agreement arrangements in section 3(1) have been made and should have effect.
Act or statute Open & Chat
Hong Kong SAR China Statutes
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Hong Kong SAR China
Cap. 112 sub. leg. DD
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.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DE
2 provisions
This Order gives effect to the Hong Kong–Finland tax agreement and its protocol, covering residents of either party and rules on double taxation, relief, information exchange, and dispute handling.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DF
1 provisions
A person is exempt from profits tax on certain income from a PBoC debt instrument.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DG
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.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DH
1 provisions
This document updates a tax treaty protocol, including rules on residence, permanent establishment, capital gains, employment income, and a teacher/researcher exemption.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DI
2 provisions
This Order sets out the Hong Kong–Estonia tax treaty rules for residents, covered taxes, double-tax relief, withholding limits, information exchange, and mutual agreement procedures.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DJ
1 provisions
An individual is exempt from profits tax on payments from a power company for electricity sold under a qualifying Feed-in Tariff Scheme business.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DK
2 provisions
This Order declares that the Hong Kong–Macao double taxation arrangement and protocol have been made and are to have effect, and it sets rules for who is covered, how residence and permanent establishment are determined, and how tax relief is allocated.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DL
1 provisions
This Order exempts qualifying people in an Anti-epidemic Fund programme from salaries tax and profits tax on covered sums, subject to stated exclusions.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DM
2 provisions
This Order declares that the Hong Kong–Serbia tax treaty and its protocol have been made and should have effect.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DN
2 provisions
This Order records that Hong Kong and Georgia made a double-taxation agreement and protocol, and it sets out tax rules for residents, permanent establishments, dividends, interest, royalties, gains, employment income, and information exchange.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DO
1 provisions
This notice sets employee and spending thresholds for certain insurance-related profit activities in Hong Kong.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DP
1 provisions
This order is about exempting a Shenzhen Municipal People’s Government debt instrument from profits tax, and the text shown says parts of it were later repealed or spent.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DQ
4 provisions
This Order declares how the Multilateral Convention on BEPS-related tax treaty measures applies, including treaty changes, notifications, and reservations.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DR
1 provisions
A person is exempt from profits tax on certain income from an MLPG debt instrument.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DS
2 provisions
This Order declares the Mauritius tax agreement and protocol in effect for section 49(1A) purposes and reproduces the treaty text, including tax rules, definitions, mutual assistance, and information exchange.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DT
2 provisions
This provision sets out a Hong Kong–Armenia tax agreement and its protocol, defines key terms, and states how the agreement is to operate.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DU
2 provisions
This Order declares the Hong Kong–Bahrain double tax agreement made and reproduces the treaty text, including rules on tax residence, taxing rights, information exchange, and dispute procedures.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DV
2 provisions
Hong Kong must credit certain Bangladesh tax paid on Bangladesh-source income, but only up to the Hong Kong tax on that income.
Act or statute Open & Chat