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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 21 Countries:

 

Country / Date of Signature of Agreement Date of Date of Effective From
Territory S49 Entry into
Order Force
25.05.2010 28.09.2010 01.01.2011 Year of Assessment
2012/2013
Austria 25.06.2012 23.04.2013 03.07.2013 03.07.2013
(Protocol)
Belarus 16.01.2017 In progress Pending Pending

10.12.2003 03.02.2004 07.10.2004 Year of Assessment
2004/2005
20.03.2010 22.06.2010 19.12.2010 Year of Assessment
2011/2012
11.11.2012 23.04.2013 29.10.2013 Year of Assessment
2014/2015
06.06.2011 08.11.2011 24.01.2012 Year of Assessment
2013/2014
21.10.2010 03.05.2011 01.12.2011 Year of Assessment
2012/2013
22.04.2013 24.09.2013 05.12.2013 Year of Assessment
2014/2015
12.05.2010 28.09.2010 23.02.2011 Year of Assessment
2012/2013
23.03.2010 22.06.2010 28.03.2012 Year of Assessment
2013/2014
22.06.2010 28.09.2010 10.02.2011 Year of Assessment

2012/2013
14.01.2013 24.09.2013 10.08.2015 Year of Assessment
2016/2017
09.11.2010 12.04.2011 14.08.2011 Year of Assessment

2012/2013
Japan 10.12.2014 12.05.2015 06.07.2015 Year of Assessment
(Exchange of Notes) 2016/2017

22.02.2012 23.04.2013 03.07.2013 Year of Assessment
2014/2015
Korea 08.07.2014 30.09.2014 27.09.2016 Year of Assessment
2017/2018
13.05.2010 17.04.2012 24.07.2013 Year of Assessment
2014/2015
13.04.2016 In progress Pending Pending

12.08.2010 03.05.2011 08.07.2011 Year of Assessment
2012/2013
02.11.2007 22.01.2008 20.01.2009 Year of Assessment
2008/2009
Luxembourg 11.11.2010 03.05.2011 17.08.2011 Year of Assessment
(Protocol) 2012/2013
11.02.1998 24.02.1998 10.04.1998 Year of Assessment

1998/1999
Mainland of China 21.08.2006 17.10.2006 08.12.2006 Year of Assessment
2007/2008
Mainland of China 30.01.2008 15.04.2008 11.06.2008 11.06.2008
(2nd Protocol)
Mainland of China 27.05.2010 28.09.2010 20.12.2010 20.12.2010
(3rd Protocol)
Mainland of China 01.04.2015 22.09.2015 29.12.2015 29.12.2015
(4th Protocol)
25.04.2012 09.10.2012 28.12.2012 Year of Assessment
2013/2014
08.11.2011 17.04.2012 18.07.2012 Year of Assessment
2013/2014
18.06.2012 09.10.2012 07.03.2013 Year of Assessment
2014/2015
22.03.2010 22.06.2010 24.10.2011 Year of Assessment

2012/2013
01.12.2010 03.05.2011 09.11.2011 Year of Assessment
2012/2013
 Pakistan 17.02.2017 In progress Pending Pending

22.03.2011 08.11.2011 03.06.2012 Year of Assessment
2013/2014
13.05.2013 24.09.2013 05.12.2013 Year of Assessment
2014/2015
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
2017/2018
South Africa 16.10.2014 12.05.2015 20.10.2015 Year of Assessment
2016/2017
01.04.2011 08.11.2011 13.04.2012 Year of Assessment
2013/2014
04.10.2011 17.04.2012 15.10.2012 Year of Assessment

2013/2014
07.09.2005 18.10.2005 07.12.2005 Year of Assessment

2006/2007
United Arab Emirates 11.12.2014 12.05.2015 10.12.2015 Year of Assessment
2016/2017
21.06.2010 28.09.2010 20.12.2010 Year of Assessment
2011/2012
16.12.2008 21.04.2009 12.08.2009 Year of Assessment
2010/2011
Vietnam 13.01.2014 30.09.2014 08.01.2015 Year of Assessment
(Protocol) 2016/2017