Hong Kong SAR China
Cap. 112 sub. leg. DW
2 provisions
This Order gives effect to the Croatia–Hong Kong double taxation agreement and sets out procedures for resolving tax disputes and exchanging tax-law changes.
Act or statute Open & Chat
Hong Kong SAR China Statutes
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Hong Kong SAR China
Cap. 112 sub. leg. DX
2 provisions
This Order declares that the Hong Kong–Türkiye tax agreement and protocol have been made and should take effect.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. E
1 provisions
This proclamation says property tax is charged for specified land or buildings in certain New Territories areas, starting from the assessment year beginning 1 April 1976 and continuing for later years.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. F
1 provisions
The proclamation states that property tax is charged for land or buildings in specified New Territories areas, starting from the year of assessment beginning 1 April 1977 and for later years.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. G
1 provisions
The Acting Governor proclaimed that property tax is charged on land or buildings in specified New Territories areas from the year of assessment starting 1 April 1978 onward.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. H
1 provisions
Property tax is charged on land or buildings in specified New Territories areas for the 1980 assessment year and later years.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. I
1 provisions
For years of assessment starting 1 April 1988 and later, property tax is charged on land or buildings, or both, in Area T.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. J
1 provisions
This Order sets out a reciprocal arrangement under which Hong Kong and the United States exempt qualifying shipping income from tax.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. K
1 provisions
Certain Monetary Authority appointees are exempt from salaries tax on qualifying provident fund benefits, if the stated conditions are met.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. L
1 provisions
This provision says certain aircraft-operation income and related capital/assets of an airline of one Contracting Party are exempt from specified taxes in the other Contracting Party, on a reciprocal basis, and sets when the Article starts, ends, and may be replaced.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. M
1 provisions
Debt instruments issued by the listed Government-related bodies do not have to meet the credit rating requirement, and their minimum denomination is $50,000 or foreign-currency equivalent.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. N
1 provisions
An airline of one Contracting Party may be exempt from specified taxes in the other Contracting Party for qualifying aircraft-operation revenues.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. O
1 provisions
Airlines of one Contracting Party get exemptions from certain taxes on aircraft-related income, capital, assets, and gains, subject to specified conditions and an exception for similar double-taxation agreements.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. P
1 provisions
Certain airline income, capital, and assets connected with international air traffic are exempt from specified taxes under the arrangement described here.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. Q
1 provisions
Airlines of one Contracting Party may get exemption from certain taxes in the other Contracting Party for qualifying aircraft-operation income and for related capital and assets, unless another similar double-taxation agreement is already in force.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. R
1 provisions
Article 14 gives airlines of one Contracting Party an exemption from tax in the other Party’s area for certain income or profits from international aircraft operations, and it sets notification, consultation, and termination rules for the Contracting Parties.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. S
1 provisions
This document shows that the Order and its Schedule were revoked by L.N. 90 of 2008.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. T
1 provisions
Certain Hong Kong businesses can be exempt from profits tax on qualifying deposit interest paid by an authorized institution, subject to stated exclusions.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. U
1 provisions
This Order is repealed.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. V
1 provisions
This provision declares that Article 9 of the Hong Kong–Israel air services agreement has effect for double-taxation relief, and sets exemptions for certain airline income, assets, and gains.
Act or statute Open & Chat