Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each.
In order to avoid double taxation, Hong Kong has signed Double Tax Treaties for the income not restricted to Airline or Shipping Income with the following Countries:
Comprehensive Double Taxation Agreements concluded
| Country / Region | Date of Signature of Agreement | Date of S49 Order |
Date of Entry into Force |
Effective From | IRO Sub- legislation Reference |
| Austria | 25.05.2010 | 28.09.2010 | 01.01.2011 | Year of Assessment 2012/2013 |
BO |
| Austria (Protocol) |
25.06.2012 | 23.04.2013 | 03.07.2013 | 03.07.2013 | CE |
| Belarus | 16.01.2017 | 27.06.2017 | 30.11.2017 | Year of Assessment 2018/2019 |
CY |
| Belgium | 10.12.2003 | 03.02.2004 | 07.10.2004 | Year of Assessment 2004/2005 |
AJ |
| Brunei | 20.03.2010 | 22.06.2010 | 19.12.2010 | Year of Assessment 2011/2012 |
BK |
| Cambodia | 26.06.2019 | 17.09.2019 | 27.12.2019 | Year of Assessment 2020/2021 |
DG |
| Canada | 11.11.2012 | 23.04.2013 | 29.10.2013 | Year of Assessment 2014/2015 |
CF |
| Czech | 06.06.2011 | 08.11.2011 | 24.01.2012 | Year of Assessment 2013/2014 |
BY |
| Estonia | 25.09.2019 | 08.10.2019 | 18.12.2019 | Year of Assessment 2020/2021 |
DI |
| Finland | 24.05.2018 | 04.09.2018 | 30.12.2018 | Year of Assessment 2019/2020 |
DE |
| France | 21.10.2010 | 03.05.2011 | 01.12.2011 | Year of Assessment 2012/2013 |
BT |
| Georgia | 05.10.2020 | In Progress | Pending | Pending | — |
| Guernsey | 22.04.2013 | 24.09.2013 | 05.12.2013 | Year of Assessment 2014/2015 |
CH |
| Hungary | 12.05.2010 | 28.09.2010 | 23.02.2011 | Year of Assessment 2012/2013 |
BN |
| India | 19.03.2018 | 04.09.2018 | 30.11.2018 | Year of Assessment 2019/2020 |
DD |
| Indonesia | 23.03.2010 | 22.06.2010 | 28.03.2012 | Year of Assessment 2013/2014 |
BM |
| Ireland | 22.06.2010 | 28.09.2010 | 10.02.2011 | Year of Assessment 2012/2013 |
BQ |
| Italy | 14.01.2013 | 24.09.2013 | 10.08.2015 | Year of Assessment 2016/2017 |
CI |
| Japan | 09.11.2010 | 12.04.2011 | 14.08.2011 | Year of Assessment 2012/2013 |
BS |
| Japan (Exchange of Notes) |
10.12.2014 | 12.05.2015 | 06.07.2015 | Year of Assessment 2016/2017 |
BS |
| Jersey | 22.02.2012 | 23.04.2013 | 03.07.2013 | Year of Assessment 2014/2015 |
CG |
| Korea | 08.07.2014 | 30.09.2014 | 27.09.2016 | Year of Assessment 2017/2018 |
CL |
| Kuwait | 13.05.2010 | 17.04.2012 | 24.07.2013 | Year of Assessment 2014/2015 |
BZ |
| Latvia | 13.04.2016 | 27.06.2017 | 24.11.2017 | Year of Assessment 2018/2019 |
CX |
| Liechtenstein | 12.08.2010 | 03.05.2011 | 08.07.2011 | Year of Assessment 2012/2013 |
BU |
| Luxembourg | 02.11.2007 | 22.01.2008 | 20.01.2009 | Year of Assessment 2008/2009 |
BA |
| Luxembourg (Protocol) |
11.11.2010 | 03.05.2011 | 17.08.2011 | Year of Assessment 2012/2013 |
BA |
| Macao SAR | 25.11.2019 | 12.05.2020 | 18.08.2020 | Year of Assessment 2021/2022 |
DK |
| Mainland of China | 11.02.1998 | 24.02.1998 | 10.04.1998 | Year of Assessment 1998/1999 |
S |
| Mainland of China | 21.08.2006 | 17.10.2006 | 08.12.2006 | Year of Assessment 2007/2008 |
AY |
| Mainland of China (2nd Protocol) |
30.01.2008 | 15.04.2008 | 11.06.2008 | 11.06.2008 | BB |
| Mainland of China (3rd Protocol) |
27.05.2010 | 28.09.2010 | 20.12.2010 | 20.12.2010 | BR |
| Mainland of China (4th Protocol) |
01.04.2015 | 22.09.2015 | 29.12.2015 | 29.12.2015 | CU |
| Mainland of China (5th Protocol) |
19.07.2019 | 17.09.2019 | 06.12.2019 | Year of Assessment 2020/2021 |
DH |
| Malaysia | 25.04.2012 | 09.10.2012 | 28.12.2012 | Year of Assessment 2013/2014 |
CC |
| Malta | 08.11.2011 | 17.04.2012 | 18.07.2012 | Year of Assessment 2013/2014 |
CB |
| Mexico | 18.06.2012 | 09.10.2012 | 07.03.2013 | Year of Assessment 2014/2015 |
CD |
| Netherlands | 22.03.2010 | 22.06.2010 | 24.10.2011 | Year of Assessment 2012/2013 |
BL |
| New Zealand | 01.12.2010 | 03.05.2011 | 09.11.2011 | Year of Assessment 2012/2013 |
BV |
| New Zealand (2nd Protocol) |
15.06.2017 | 03.10.2017 | 09.08.2018 | 09.08.2018 | BV |
| Pakistan | 17.02.2017 | 27.06.2017 | 24.11.2017 | Year of Assessment 2018/2019 |
CZ |
| Portugal | 22.03.2011 | 08.11.2011 | 03.06.2012 | Year of Assessment 2013/2014 |
BW |
| Qatar | 13.05.2013 | 24.09.2013 | 05.12.2013 | Year of Assessment 2014/2015 |
CJ |
| Romania | 18.11.2015 | 26.04.2016 | 21.11.2016 | Income derived on or after 01.01.2017 | CV |
| Russia | 18.01.2016 | 26.04.2016 | 29.07.2016 | Year of Assessment 2017/2018 |
CW |
| Saudi Arabia | 24.08.2017 | 08.05.2018 | 01.09.2018 | Year of Assessment 2019/2020 |
DB |
| Serbia | 27.08.2020 | 20.10.2020 | 30.12.2020 | Year of Assessment 2021/2022 |
DM |
| South Africa | 16.10.2014 | 12.05.2015 | 20.10.2015 | Year of Assessment 2016/2017 |
CM |
| Spain | 01.04.2011 | 08.11.2011 | 13.04.2012 | Year of Assessment 2013/2014 |
BX |
| Switzerland | 04.10.2011 | 17.04.2012 | 15.10.2012 | Year of Assessment 2013/2014 |
CA |
| Thailand | 07.09.2005 | 18.10.2005 | 07.12.2005 | Year of Assessment 2006/2007 |
AX |
| United Arab Emirates | 11.12.2014 | 12.05.2015 | 10.12.2015 | Year of Assessment 2016/2017 |
CN |
| United Kingdom | 21.06.2010 | 28.09.2010 | 20.12.2010 | Year of Assessment 2011/2012 |
BP |
| Vietnam | 16.12.2008 | 21.04.2009 | 12.08.2009 | Year of Assessment 2010/2011 |
BE |
| Vietnam (Protocol) |
13.01.2014 | 30.09.2014 | 08.01.2015 | Year of Assessment 2016/2017 |
BE |