Tax Information : Double Taxation Relief : Double Taxation Agreements concluded

All Agreements (on country / territory basis)

Belgium
Nature	Comprehensive Double Taxation Agreement	Airline Income Agreement (See note 1)
Date of Signature of Agreement	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
Effective From	Y/A 2004/2005	Y/A 1998/1999
IRO Sub-legislation Reference	AJ	U

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.