| 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. |
|