Tax Information : Double Taxation Relief : Double Taxation Agreements concluded

All Agreements (on country / territory basis)

Netherlands
Nature	Comprehensive Double Taxation Agreement (see note 1)	Airline Income Agreement	Shipping Income Agreement
Date of Signature of Agreement	22.03.2010	09.12.1996 16.12.1996	02.11.2000
Date of S49 Order	22.06.2010	28.01.1997	20.02.2001
Date of Entry into Force	24.10.2011	26.05.1997	17.10.2001
Effective From	Y/A 2012/2013	Y/A 1996/1997	Y/A 2002/2003 or Y/A 1998/1999 upon an enterprise's request
IRO Sub-legislation Reference	BL	P	AF

Note 1:	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.