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Tax Information : Double Taxation Relief : Classification of section 49 Arrangements (Double Taxation) Orders - on income basis

Income Not Restricted to Airline / Shipping Income

Country /
Territory
Date of Signature of
Arrangement
Date of
Order
Date of
Entry into
Force
Date of
Effect
(on or after date specified)
IRO
Sub-
legislation
Reference
Belgium
10.12.2003
03.02.2004
07.10.2004
Y/A 2004/2005
Luxembourg
02.11.2007
22.01.2008
Awaiting notification
Awaiting notification
Mainland of China
30.01.2008
15.04.2008
11.06.2008
11.06.2008
Mainland of China
21.08.2006
17.10.2006
08.12.2006
Y/A 2007/2008
Mainland of China
(see note 1)
11.02.1998
24.02.1998
10.04.1998
Y/A 1998/1999
S
Thailand
(see note 2)
07.09.2005
18.10.2005
07.12.2005
Y/A 2006/2007
     
Note

 1:
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, entered into force in relation to the relevant types of taxes.
     


2:
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: 15 August 2008