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legal-2026.07.26-907

  1. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. DX

    unknown Act or statute Part document.segment-2 — Cap. 112 sub. leg. DX — segment 2

    Cap. 112 sub. leg. DX — segment 2

    The taxation on a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party shall not be less favourably levied in that other Contracting Party than the taxation levied on enterprises of that other Contracting Party carrying on the same activities. This provision shall not be construed as obliging a Contracting Par

    Topics: cross-border compliance, cross-border income, double taxation relief, income tax

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  2. Provision text match · Hong Kong SAR China · en

    Cap. 190 sub. leg. Q

    unknown Act or statute Document — Cap. 190 sub. leg. Q

    Cap. 190 sub. leg. Q

    ted to the Government of the People’s Republic of China. (81 of 1999 s. 3) 5. The Organization shall have the like exemption or relief from taxes and rates, other than taxes on the importation of goods, as is accorded in the People’s Republic of China to a foreign sovereign power. (81 of 1999 s. 3) 6. The Organization shall have exemption form taxes on the i

    Topics: communications, customs, immunity, official activities

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  3. Provision text match · Hong Kong SAR China · en

    Cap. 190 sub. leg. G

    unknown Act or statute Document — Cap. 190 sub. leg. G

    Cap. 190 sub. leg. G

    ited to the Government of the People’s Republic of China.(81 of 1999 s. 3) 4. The Organization shall have the like exemption or relief from taxes and rates, other than taxes on the importation of goods, as is accorded to a foreign sovereign power. 5. The Organization shall have exemption from taxes on the importation of goods directly imported by the Organiz

    Topics: communications, import/export, official privileges, tax

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  4. Provision text match · Hong Kong SAR China · en

    Cap. 558 sub. leg. D

    unknown Act or statute Document — Cap. 558 sub. leg. D

    Cap. 558 sub. leg. D

    s use, and the exportation of the Bank’s publications and all kinds of data or data media, shall not be subject to any restriction.Article 8Tax Exemptions 1. The Bank, its assets, income and other property shall be exempt from all direct taxes and other taxes, dues, duties or rates of any kind except:(a) excise duties, taxes on the sale of movable and immova

    Topics: banking, employment compliance, import/export, tax

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  5. Provision text match · Hong Kong SAR China · en

    Cap. 557 sub. leg. E

    unknown Act or statute Document — Cap. 557 sub. leg. E

    Cap. 557 sub. leg. E

    the Agreement, have the force of law in Hong Kong. Schedule [s. 2]Provisions of the Agreement referred to in this Order IV.1.Exemption from taxation of consular premisesi. The receiving State shall exempt the following from all dues and taxes:..........(b) consular facilities and means of transport owned, leased or possessed by other lawful means exclusively

    Topics: legal compliance, public administration, tax

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  6. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. X

    unknown Act or statute Document — Cap. 112 sub. leg. X

    Cap. 112 sub. leg. X

    Tax Exemption (1997 Tax Year) Order(Cap. 112, section 87)(Enacting provision omitted—E.R. 3 of 2020) [10 March 1999](Format changes—E.R. 3 of 2020) 1. (Omitted as spent—E.R. 3 of 2020) 2. Interpretation In this Order—1997 tax year (1997 課稅年度) means the year of assessment commencing on 1 April 1997; (E.R. 3 of 2020)appropriate proportion (適當份額), in relation t

    Topics: tax exemption

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  7. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. AI

    unknown Act or statute Document — Cap. 112 sub. leg. AI

    Cap. 112 sub. leg. AI

    Tax Exemption (2001 Tax Year) Order(Cap. 112, section 87)(Enacting provision omitted—E.R. 5 of 2020) [23 May 2003](Format changes—E.R. 5 of 2020) 1. Interpretation In this Order—appropriate proportion (適當份額), in relation to a person who has together with his or her spouse elected under section 41(1A) of the Ordinance to be assessed under Part 7 of the Ordina

    Topics: income tax exemption

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  8. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. DQ

    unknown Act or statute Part document.segment-1 — Cap. 112 sub. leg. DQ — segment 1

    Cap. 112 sub. leg. DQ — segment 1

    Inland Revenue (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order (Cap. 112, section 49(1A))(Enacting provision omitted—E.R. 1 of 2023)[9 December 2022] 1. (Omitted as spent—E.R. 1 of 2023) 2. Interpretation In this Order—Convention (《公約》)—see section 4(1)(a). 3. Declaration under section 49(1

    Topics: appointment of arbitrators, arbitration, confidentiality, double tax agreements

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  9. Provision text match · Hong Kong SAR China · en

    Cap. 112 - Inland Revenue Ordinance

    unknown Ordinance Part document.segment-47 — Cap. 112 - Inland Revenue Ordinance — segment 47

    Cap. 112 - Inland Revenue Ordinance — segment 47

    .2.3, see the specified OECD GloBE rules guidance in paragraphs 100 to 103 of Chapter 3 of the 2023 Commentary. 3.2.4. Qualified refundable tax credits and marketable transferrable tax credits shall be treated as income in the computation of GloBE income or loss of a constituent entity. Non-qualified refundable tax credits shall not be treated as income in t

    Topics: GloBE income computation, GloBE rules, IP income, MNE group top-up tax

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  10. Provision text match · Hong Kong SAR China · en

    Cap. 140 - Air Passenger Departure Tax Ordinance

    unknown Ordinance Document — Cap. 140 - Air Passenger Departure Tax Ordinance

    Cap. 140 - Air Passenger Departure Tax Ordinance

    To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith. [9 June 1983](Format changes—E.R. 4 of 2019) 1. Short title This Ordinance may be cited as the Air Passenger Departure Tax Ordinance. 2. Interpretation In this Ordinance, unless the context otherwise requires—aircraft (飛機) includes both fixed wing and rotary w

    Topics: air passenger departure tax, collection, exemptions, records

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  11. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. BD

    unknown Act or statute Document — Cap. 112 sub. leg. BD

    Cap. 112 sub. leg. BD

    Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (Republic of Finland) Order(Cap. 112, section 49)(Enacting provision omitted—E.R. 5 of 2020) [26 November 2008](Format changes—E.R. 5 of 2020) 1. (Omitted as spent—E.R. 5 of 2020) 2. Declaration under section 49 For the purposes of section 49 of the Ordinance, it is declared—(a) that

    Topics: aircraft operations, double taxation relief, tax exemption

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  12. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. DA

    unknown Act or statute Part document.segment-2 — Cap. 112 sub. leg. DA — segment 2

    Cap. 112 sub. leg. DA — segment 2

    Nothing in this Agreement shall prejudice the right of each Contracting Party to apply its internal laws and measures concerning tax avoidance, whether or not described as such. 2. For the purposes of this Article, “laws and measures concerning tax avoidance” includes laws and measures for preventing, discouraging, avoiding or counteracting the effect of any

    Topics: double taxation, entry into force, exchange of information, non-discrimination

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  13. Provision text match · Hong Kong SAR China · en

    Cap. 4 sub. leg. A

    unknown Act or statute Part document.segment-15 — Cap. 4 sub. leg. A — segment 15

    Cap. 4 sub. leg. A — segment 15

    15A in Appendix A.(4) A master may make a summary assessment of or an order for taxation of the costs that are the subject matter of the proceedings commenced in accordance with paragraph (1).(5) Orders 13A, 22 and 27 and Order 28, rules 1A, 4(3) to (5) and 7 to 9 do not apply in relation to the proceedings commenced in accordance with paragraph (1) unless o

    Topics: acknowledgment of service, admissions, affidavits, amendment

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  14. Provision text match · Hong Kong SAR China · en

    Cap. 336 sub. leg. H

    unknown Act or statute Part document.segment-13 — Cap. 336 sub. leg. H — segment 13

    Cap. 336 sub. leg. H — segment 13

    9D) (1) Subject to paragraphs (2) and (4), the costs of any proceedings shall not be taxed until the conclusion of the action.(2) If it appears to the Court when making a costs order that all or any part of the costs ought to be taxed at an earlier stage it may order accordingly.(3) No order may be made under paragraph (2) in a case where the person against

    Topics: administration actions, admissions, applications, case management

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  15. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. DE

    unknown Act or statute Part document.segment-2 — Cap. 112 sub. leg. DE — segment 2

    Cap. 112 sub. leg. DE — segment 2

    ement shall cease to have effect: (a) in the Hong Kong Special Administrative Region: in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given; (b) in Finland: (i) in respect of taxes withheld at source, on income derived on or aft

    Topics: capital gains, double taxation, exchange of information, resident definition

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  16. Provision text match · Hong Kong SAR China · en

    Cap. 492 sub. leg. A

    unknown Act or statute Document — Cap. 492 sub. leg. A

    Cap. 492 sub. leg. A

    l or other representative and, in the case of proceedings where the defendant is a legally aided defendant, means the Director of Legal Aid;taxing authority (訟費評定當局) is to be construed in accordance with rule 5;wasted costs order (虛耗訟費命令) means an order made by a court or a judge under section 18 of the Ordinance. 3. Wasted costs orders (1) For the purposes

    Topics: appeals, legal costs, taxation of costs

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  17. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. AP

    unknown Act or statute Document — Cap. 112 sub. leg. AP

    Cap. 112 sub. leg. AP

    Specification of Arrangements (Government of the Democratic Socialist Republic of Sri Lanka) (Avoidance of Double Taxation on Income from Shipping and Air Transport) Order(Cap. 112, section 49)(Enacting provision omitted—E.R. 4 of 2020)[19 November 2004](Format changes—E.R. 4 of 2020) 1. Declaration under section 49 For the purposes of section 49 of the Ordi

    Topics: air transport, double taxation, shipping

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  18. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. AW

    unknown Act or statute Document — Cap. 112 sub. leg. AW

    Cap. 112 sub. leg. AW

    Specification of Arrangements (Government of the Kingdom of Denmark) (Avoidance of Double Taxation on Income from Shipping Operation) Order(Cap. 112, section 49)(Enacting provision omitted—E.R. 4 of 2020)[17 June 2005](Format changes—E.R. 4 of 2020) 1. Declaration under section 49 For the purposes of section 49 of the Ordinance, it is declared—(a) that the a

    Topics: double taxation, shipping income, treaty application

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  19. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. AX

    unknown Act or statute Part document.segment-2 — Cap. 112 sub. leg. AX — segment 2

    Cap. 112 sub. leg. AX — segment 2

    VISIONS 1. Nothing in this Agreement shall prejudice the right of each Contracting Party to apply its domestic laws and measures concerning tax avoidance, whether or not described as such. 2. Nothing in this Agreement shall affect the fiscal privileges of persons entitled to such fiscal privileges under the general rules of international law or under the pro

    Topics: double taxation, entry into force, exchange of information, mutual agreement procedure

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  20. Provision text match · Hong Kong SAR China · en

    Cap. 112 sub. leg. DB

    unknown Act or statute Part document.segment-2 — Cap. 112 sub. leg. DB — segment 2

    Cap. 112 sub. leg. DB — segment 2

    (ii) in respect of other taxes, to taxes chargeable for any tax period beginning on or after 1 January of the calendar year next following the year in which the Agreement enters into force. Article 30Termination This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement by giving written

    Topics: double taxation, information exchange, notice periods, permanent establishment

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