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Tax Information : Double Taxation Relief : Classification of section 49 Arrangements (Double Taxation) Orders - on Country / Territory Basis

Canada Belgium
Nature
Income
Not Restricted to
Transport
Airline
(See note)
Shipping
Date of Signature
of Arrangement
10.12.2003
06.04.1998
 
Date of S49 Order
03.02.2004
13.10.1998
 
Date of Entry into Force
07.10.2004
01.07.2003
  
Date of Effect
(on or after date specified)
Y/A
2004/2005
Y/A
1998/1999
  
IRO Sub-legislation
Reference
 
   
Note :
The arrangement 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.

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2003 | Important notices Last revision date: 25 August 2005