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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > Comprehensive Double Taxation Agreements > Comprehensive Double Taxation Agreements concluded

Comprehensive Double Taxation Agreements concluded

Country /
Territory
Date of Signature of AgreementDate of
S49
Order
Date of
Entry into
Force
Effective FromIRO
Sub-
legislation
Reference
Austria 25.05.2010 28.09.2010 01.01.2011 Year of Assessment
2012/2013
BO

Austria
(Protocol)

25.06.2012 23.04.2013 03.07.2013 03.07.2013 CE
Belgium 10.12.2003 03.02.2004 07.10.2004 Year of Assessment
2004/2005
AJ
Brunei 20.03.2010 22.06.2010 19.12.2010 Year of Assessment
2011/2012
BK
Canada 11.11.2012 23.04.2013 29.10.2013 Year of Assessment
2014/2015
CF
Czech 06.06.2011 08.11.2011 24.01.2012 Year of Assessment
2013/2014
BY
France 21.10.2010 03.05.2011 01.12.2011 Year of Assessment
2012/2013
BT
Guernsey 22.04.2013 24.09.2013 05.12.2013 Year of Assessment
2014/2015
CH
Hungary 12.05.2010 28.09.2010 23.02.2011 Year of Assessment
2012/2013
BN
Indonesia 23.03.2010 22.06.2010 28.03.2012 Year of Assessment
2013/2014
BM
Ireland
(see note 1)
22.06.2010 28.09.2010 10.02.2011 Year of Assessment
2012/2013
BQ
Italy 14.01.2013 24.09.2013 10.08.2015 Year of Assessment
2016/2017
CI
Japan
(see note 2)
09.11.2010 12.04.2011 14.08.2011 Year of Assessment
2012/2013
BS
Japan
(Exchange of Notes)
(see note 3)

10.12.2014

12.05.2015

06.07.2015

Year of Assessment
2016/2017

BS
Jersey 22.02.2012 23.04.2013 03.07.2013 Year of Assessment
2014/2015
CG
Korea 08.07.2014 30.09.2014 Pending Pending CL
Kuwait 13.05.2010 17.04.2012 24.07.2013 Year of Assessment
2014/2015
BZ

Latvia
(see note 4)

13.04.2016

In progress

Pending

Pending

---

Liechtenstein 12.08.2010 03.05.2011 08.07.2011 Year of Assessment
2012/2013
BU
Luxembourg 02.11.2007 22.01.2008 20.01.2009 Year of Assessment
2008/2009
BA
Luxembourg
(Protocol)
11.11.2010 03.05.2011 17.08.2011 Year of Assessment
2012/2013
BA
Mainland of China
(see note 5)
11.02.1998 24.02.1998 10.04.1998 Year of Assessment
1998/1999
S
Mainland of China 21.08.2006 17.10.2006 08.12.2006 Year of Assessment
2007/2008
AY
Mainland of China
(2nd Protocol)
30.01.2008 15.04.2008 11.06.2008 11.06.2008 BB
Mainland of China
(3rd Protocol)
27.05.2010 28.09.2010 20.12.2010 20.12.2010 BR
Mainland of China
(4th Protocol)
 
01.04.2015 22.09.2015 29.12.2015 29.12.2015 CU
Malaysia 25.04.2012 09.10.2012 28.12.2012 Year of Assessment
2013/2014
CC
Malta 08.11.2011 17.04.2012 18.07.2012 Year of Assessment
2013/2014
CB
Mexico 18.06.2012 09.10.2012 07.03.2013 Year of Assessment
2014/2015
CD
Netherlands
(see note 6)
22.03.2010 22.06.2010 24.10.2011 Year of Assessment
2012/2013
BL
New Zealand 01.12.2010 03.05.2011 09.11.2011 Year of Assessment
2012/2013
BV
Portugal 22.03.2011 08.11.2011 03.06.2012 Year of Assessment
2013/2014
BW
Qatar
 
13.05.2013 24.09.2013 05.12.2013 Year of Assessment
2014/2015
CJ
Romania
(see note 7)
18.11.2015 In progress Pending Pending ---
Russia
(see note 8)
18.01.2016 In progress Pending Pending ---
South Africa 16.10.2014 12.05.2015 20.10.2015 Year of Assessment
2016/2017
CM
Spain 01.04.2011 08.11.2011 13.04.2012 Year of Assessment
2013/2014
BX
Switzerland
(see note 9)
04.10.2011 17.04.2012 15.10.2012 Year of Assessment
2013/2014
CA
Thailand
(see note 10)
07.09.2005 18.10.2005 07.12.2005 Year of Assessment
2006/2007
AX
United Arab Emirates
 
11.12.2014 12.05.2015 10.12.2015 Year of Assessment
2016/2017
CN
United Kingdom 21.06.2010 28.09.2010 20.12.2010 Year of Assessment
2011/2012
BP
Vietnam 16.12.2008 21.04.2009 12.08.2009 Year of Assessment
2010/2011
BE
Vietnam
(Protocol)
13.01.2014 30.09.2014 08.01.2015 Year of Assessment
2016/2017
BE
     
Note 1: Ireland introduced the Universal Social Charge ("USC"), a new tax imposed on total income, with effect from 1 January 2011. Pursuant to paragraph 4 of Article 2, the Agreement shall also apply to the USC.
     

 
2: (i) Please click here for the Note from Japan to the Hong Kong Special Administrative Region dated 31 March 2012 and the Hong Kong Special Administrative Region's Note in reply dated 31 March 2012 regarding Article 11 of the Agreement.
 
    (ii) The Agreement shall also apply, in the case of Japan, to "the special income tax for reconstruction" and "the special corporation tax for reconstruction" pursuant to paragraph 4 of Article 2 of the Agreement.
       
3: The Note from Japan to the Hong Kong Special Administrative Region dated 10 December 2014 and the Hong Kong Special Administrative Region’s Note in reply dated 10 December 2014 regarding the expansion of the coverage of tax types under the exchange of information arrangement are shown in Schedule 2 of Chapter 112BS.
     
4: Please click here for the Agreement.
     
5: 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.
     
6: 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.
     
7: Please click here for the Agreement.
     
8: Please click here for the Agreement.
     
9: Please 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.
     
10: 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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