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 / |
Date of Signature of Agreement |
Date of |
Date of |
Effective From |
|
Austria |
25.05.2010 |
28.09.2010 |
01.01.2011 |
Year of Assessment |
|
Austria |
25.06.2012 |
23.04.2013 |
03.07.2013 |
03.07.2013 |
|
Belarus |
16.01.2017 |
27.06.2017 |
30.11.2017 |
Year of Assessment |
|
Belgium |
10.12.2003 |
03.02.2004 |
07.10.2004 |
Year of Assessment |
|
Brunei |
20.03.2010 |
22.06.2010 |
19.12.2010 |
Year of Assessment |
|
Canada |
11.11.2012 |
23.04.2013 |
29.10.2013 |
Year of Assessment |
|
Czech |
06.06.2011 |
08.11.2011 |
24.01.2012 |
Year of Assessment |
|
Finland |
24.05.2018 |
04.09.2018 |
Pending |
Pending |
|
France |
21.10.2010 |
03.05.2011 |
01.12.2011 |
Year of Assessment |
|
Guernsey |
22.04.2013 |
24.09.2013 |
05.12.2013 |
Year of Assessment |
|
Hungary |
12.05.2010 |
28.09.2010 |
23.02.2011 |
Year of Assessment |
|
India |
19.03.2018 |
04.09.2018 |
Pending |
Pending |
|
Indonesia |
23.03.2010 |
22.06.2010 |
28.03.2012 |
Year of Assessment |
|
Ireland |
22.06.2010 |
28.09.2010 |
10.02.2011 |
Year of Assessment |
|
Italy |
14.01.2013 |
24.09.2013 |
10.08.2015 |
Year of Assessment |
|
Japan |
09.11.2010 |
12.04.2011 |
14.08.2011 |
Year of Assessment |
|
Japan |
10.12.2014 |
12.05.2015 |
06.07.2015 |
Year of Assessment |
|
Jersey |
22.02.2012 |
23.04.2013 |
03.07.2013 |
Year of Assessment |
|
Korea |
08.07.2014 |
30.09.2014 |
27.09.2016 |
Year of Assessment |
|
Kuwait |
13.05.2010 |
17.04.2012 |
24.07.2013 |
Year of Assessment |
|
Latvia |
13.04.2016 |
27.06.2017 |
24.11.2017 |
Year of Assessment |
|
Liechtenstein |
12.08.2010 |
03.05.2011 |
08.07.2011 |
Year of Assessment |
|
Luxembourg |
02.11.2007 |
22.01.2008 |
20.01.2009 |
Year of Assessment |
|
Luxembourg |
11.11.2010 |
03.05.2011 |
17.08.2011 |
Year of Assessment |
|
Mainland of China |
11.02.1998 |
24.02.1998 |
10.04.1998 |
Year of Assessment |
|
Mainland of China |
21.08.2006 |
17.10.2006 |
08.12.2006 |
Year of Assessment |
|
Mainland of China |
30.01.2008 |
15.04.2008 |
11.06.2008 |
11.06.2008 |
|
Mainland of China |
27.05.2010 |
28.09.2010 |
20.12.2010 |
20.12.2010 |
|
Mainland of China |
01.04.2015 |
22.09.2015 |
29.12.2015 |
29.12.2015 |
|
Malaysia |
25.04.2012 |
09.10.2012 |
28.12.2012 |
Year of Assessment |
|
Malta |
08.11.2011 |
17.04.2012 |
18.07.2012 |
Year of Assessment |
|
Mexico |
18.06.2012 |
09.10.2012 |
07.03.2013 |
Year of Assessment |
|
Netherlands |
22.03.2010 |
22.06.2010 |
24.10.2011 |
Year of Assessment |
|
New Zealand |
01.12.2010 |
03.05.2011 |
09.11.2011 |
Year of Assessment |
|
New Zealand |
15.06.2017 |
03.10.2017 |
09.08.2018 |
09.08.2018 |
|
Pakistan |
17.02.2017 |
27.06.2017 |
24.11.2017 |
Year of Assessment |
|
Portugal |
22.03.2011 |
08.11.2011 |
03.06.2012 |
Year of Assessment |
|
Qatar |
13.05.2013 |
24.09.2013 |
05.12.2013 |
Year of Assessment |
|
Romania |
18.11.2015 |
26.04.2016 |
21.11.2016 |
Income derived on or after 01.01.2017 |
|
Russia |
18.01.2016 |
26.04.2016 |
29.07.2016 |
Year of Assessment |
|
Saudi Arabia |
24.08.2017 |
08.05.2018 |
01.09.2018 |
Year of Assessment |
|
South Africa |
16.10.2014 |
12.05.2015 |
20.10.2015 |
Year of Assessment |
|
Spain |
01.04.2011 |
08.11.2011 |
13.04.2012 |
Year of Assessment |
|
Switzerland |
04.10.2011 |
17.04.2012 |
15.10.2012 |
Year of Assessment |
|
Thailand |
07.09.2005 |
18.10.2005 |
07.12.2005 |
Year of Assessment |
|
United Arab Emirates |
11.12.2014 |
12.05.2015 |
10.12.2015 |
Year of Assessment |
|
United Kingdom |
21.06.2010 |
28.09.2010 |
20.12.2010 |
Year of Assessment |
|
Vietnam |
16.12.2008 |
21.04.2009 |
12.08.2009 |
Year of Assessment |
|
Vietnam |
13.01.2014 |
30.09.2014 |
08.01.2015 |
Year of Assessment |
|
|
|
|
