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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > Limited Double Taxation Agreements  > Air Services Income Agreements concluded

Air Services Income Agreements concluded

Country /
Territory
Date of Signature of
Agreement
 
Date of
S49
Order
Date of
Entry into
Force
Effective From IRO
Sub-
legislation
Reference
Bangladesh 24.10.2000 16.01.2001 09.12.2005 Year of Assessment
2005/2006
AD
Belgium
(see
note 1)
06.04.1998 13.10.1998 01.07.2003 Year of Assessment
1998/1999
U
Canada 23.05.1996
01.08.1996
17.09.1996 20.12.1996 Year of Assessment
1994/1995
O
Croatia 07.06.2002 24.02.2004 06.08.2004 Year of Assessment
2005/2006
AK
Denmark 14.03.2000 31.10.2000 20.12.2002 01.01.1997 AA
Estonia 30.04.2001 03.07.2001 Awaiting
notification
Pending AG
Ethiopia 25.10.2006 10.11.2009 25.05.2010 Year of Assessment
2011/2012
BF
Fiji 03.12.2009 11.05.2010 Awaiting notification Pending BJ
Finland 19.11.2007 10.06.2008 05.12.2008 Year of Assessment
2002/2003
BD
Germany 08.05.1997 21.10.1997 12.11.1998

Year of Assessment
1998/1999

Q
Iceland 09.08.2004 07.06.2005 18.01.2006 Year of Assessment
2007/2008
AU
Israel 19.03.1998 13.10.1998 03.03.1999 Year of Assessment
2000/2001
V
Jordan 28.08.2004 07.06.2005 09.02.2006 Year of Assessment
2007/2008
AV
Kenya 21.05.2004 07.06.2005 28.04.2006 Year of Assessment
2007/2008
AT
Korea 29.03.1996 28.05.1996 09.07.1996 Year of Assessment
1996/1997
L
Kuwait 07.04.2004 07.06.2005 10.07.2006 Year of Assessment
2007/2008
AS
Laos 09.09.2009 In progress Pending Pending ---
Macao SAR 13.10.2003 12.10.2004 09.01.2012 Year of Assessment
2013/2014
AL
Mainland of
China
(see
note 2)
02.02.2000 09.05.2000 22.06.2000 22.06.2000 Z
Maldives 11.06.2009 10.11.2009 Awaiting
notification
Pending BG
Mauritius 03.07.1998 02.02.1999 03.07.1998 03.07.1998 W
Mexico 20.11.2006 10.06.2008 03.12.2008 Year of Assessment
2009/2010
BC
Netherlands 09.12.1996
16.12.1996
28.01.1997 26.05.1997 Year of Assessment
1996/1997
P
New Zealand 20.07.1996
24.07.1996
10.09.1996 12.11.1996 Year of Assessment
1996/1997
N
Norway 02.06.2000 31.10.2000 23.08.2001 01.01.1997 AB
Russia 22.01.1999 11.05.1999 01.06.2010 Year of Assessment
2011/2012
Y
Seychelles 24.06.2013 In progress Pending Pending ---
Sweden 14.03.2000 31.10.2000 20.12.2003 01.01.1997 AC
Switzerland 07.06.2004
21.07.2004
07.06.2005 26.03.2007 Year of Assessment
2007/2008
AQ
United
Kingdom
25.07.1997 21.10.1997 02.11.1998 Year of Assessment
1998/1999
R

 

Note 1: The agreement with Belgium for the avoidance of double taxation on airline income has ceased to have effect from Y/A 2004/2005, the year since which the Agreement between the HKSAR and Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has effect in Hong Kong.
     
  2: The arrangement for the avoidance of double taxation on airline income has ceased to have effect on the date on which the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (signed on 21 August 2006) entered into force in relation to the relevant types of taxes.

 

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