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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 Countries:

 

Comprehensive Double Taxation Agreements concluded

Country /
Territory

Date of Signature of Agreement

Date of
S49
Order

Date of
Entry into
Force

Effective From

Austria

25.05.2010

28.09.2010

01.01.2011

Year of Assessment
2012/2013

Austria
(Protocol)

25.06.2012

23.04.2013

03.07.2013

03.07.2013

Belarus

16.01.2017

In progress

Pending

Pending

Belgium

10.12.2003

03.02.2004

07.10.2004

Year of Assessment
2004/2005

Brunei

20.03.2010

22.06.2010

19.12.2010

Year of Assessment
2011/2012

Canada

11.11.2012

23.04.2013

29.10.2013

Year of Assessment
2014/2015

Czech

06.06.2011

08.11.2011

24.01.2012

Year of Assessment
2013/2014

France

21.10.2010

03.05.2011

01.12.2011

Year of Assessment
2012/2013

Guernsey

22.04.2013

24.09.2013

05.12.2013

Year of Assessment
2014/2015

Hungary

12.05.2010

28.09.2010

23.02.2011

Year of Assessment
2012/2013

Indonesia

23.03.2010

22.06.2010

28.03.2012

Year of Assessment
2013/2014

Ireland

22.06.2010

28.09.2010

10.02.2011

Year of Assessment
2012/2013

Italy

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
(Exchange of Notes)

10.12.2014

12.05.2015

06.07.2015

Year of Assessment
2016/2017

Jersey

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

Kuwait

13.05.2010

17.04.2012

24.07.2013

Year of Assessment
2014/2015

Latvia

13.04.2016

In progress

Pending

Pending

Liechtenstein

12.08.2010

03.05.2011

08.07.2011

Year of Assessment
2012/2013

Luxembourg

02.11.2007

22.01.2008

20.01.2009

Year of Assessment
2008/2009

Luxembourg
(Protocol)

11.11.2010

03.05.2011

17.08.2011

Year of Assessment
2012/2013

Mainland of China

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
(2nd Protocol)

30.01.2008

15.04.2008

11.06.2008

11.06.2008

Mainland of China
(3rd Protocol)

27.05.2010

28.09.2010

20.12.2010

20.12.2010

Mainland of China
(4th Protocol)

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
2013/2014

Malta

08.11.2011

17.04.2012

18.07.2012

Year of Assessment
2013/2014

Mexico

18.06.2012

09.10.2012

07.03.2013

Year of Assessment
2014/2015

Netherlands

22.03.2010

22.06.2010

24.10.2011

Year of Assessment
2012/2013

New Zealand

01.12.2010

03.05.2011

09.11.2011

Year of Assessment
2012/2013

 Pakistan

17.02.2017

In progress

Pending

Pending

Portugal

22.03.2011

08.11.2011

03.06.2012

Year of Assessment
2013/2014

Qatar
 

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

Spain

01.04.2011

08.11.2011

13.04.2012

Year of Assessment
2013/2014

Switzerland

04.10.2011

17.04.2012

15.10.2012

Year of Assessment
2013/2014

Thailand

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

United Kingdom

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
(Protocol)

13.01.2014

30.09.2014

08.01.2015

Year of Assessment
2016/2017