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Tax Information : Double Taxation Relief : Double Taxation Agreements concluded

Comprehensive Double Taxation Agreements

Country /
Territory
Date of Signature of
Agreement
Date of
S49
Order
Date of
Entry into
Force
Effective From
IRO
Sub-
legislation
Reference
Austria
25.05.2010
28.09.2010
01.01.2011
Y/A 2012/2013
BO
Belgium
10.12.2003
03.02.2004
07.10.2004
Y/A 2004/2005
Brunei
20.03.2010
22.06.2010
19.12.2010
Y/A 2011/2012
Czech
(see note 1)
06.06.2011
In progress
Pending
Pending
----
France
21.10.2010
03.05.2011
01.12.2011
Y/A 2012/2013
Hungary
12.05.2010
28.09.2010
23.02.2011
Y/A 2012/2013
Indonesia
23.03.2010
22.06.2010
Awaiting notification
Pending
Ireland
22.06.2010
28.09.2010
10.02.2011
Y/A 2012/2013
Japan
09.11.2010
12.04.2011
14.08.2011
Y/A 2012/2013
Kuwait
(see note 2)
13.05.2010
In progress
Pending
Pending
----
Liechtenstein
12.08.2010
03.05.2011
08.07.2011
Y/A 2012/2013
Luxembourg
02.11.2007
22.01.2008
20.01.2009
Y/A 2008/2009
Luxembourg
(Protocol)
11.11.2010
03.05.2011
17.08.2011
Y/A 2012/2013
Mainland of China
(see note 3)
11.02.1998
24.02.1998
10.04.1998
Y/A 1998/1999
S
Mainland of China
21.08.2006
17.10.2006
08.12.2006
Y/A 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
Malta
(see note 4)
08.11.2011
In progress
Pending
Pending
----
Netherlands
(see note 5)
22.03.2010
22.06.2010
24.10.2011
Y/A 2012/2013
New Zealand
01.12.2010
03.05.2011
09.11.2011
Y/A 2012/2013
Portugal
(see note 6)
22.03.2011
In progress
Pending
Pending
----
Spain
(see note 7)
01.04.2011
In progress
Pending
Pending
----
Switzerland
(see note 8)
04.10.2011
In progress
Pending
Pending
----
Thailand
(see note 9)
07.09.2005
18.10.2005
07.12.2005
Y/A 2006/2007
United Kingdom
21.06.2010
28.09.2010
20.12.2010
Y/A 2011/2012
Vietnam
16.12.2008
21.04.2009
12.08.2009
Y/A 2010/2011
     
Note 1: Please click here for the Agreement.
     

2: Please click here for the Agreement.
     
3:
The arrangement signed in 1998 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.
     

4: Please click here for the Agreement.
     
5:
Please click here for the Note from the Netherlands to the Hong Kong Special Administrative Region dated 22 March 2011 and the Hong Kong Special Administrative Region's Note in reply dated 29 March 2011 regarding the date of entry into force of the Agreement.
     

6: Please click here for the Agreement.
     

7: Please click here for the Agreement.
     

8:
Please click here for the Agreement and click here for the Note from Switzerland to the Hong Kong Special Administrative Region dated 4 October 2011 and the Hong Kong Special Administrative Region's Note in reply dated 4 October 2011 regarding the signing of the Agreement.
     
9:
Please click here for the Note from the Government of the Hong Kong Special Administrative Region to the Government of the Kingdom of Thailand dated 21 February 2008.
 
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2003 | Important notices | Privacy policy Last revision date: 1 December 2011