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The Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has entered into force on 30 November 2018 (5 December 2018)

 

The Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (“the Agreement”) was formally signed on 19 March 2018.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 4 September 2018, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 155 of 2018. The Order was laid before the Legislative Council for negative vetting on 10 October 2018. The vetting period expired on 28 November 2018 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 30 November 2018. India sent Hong Kong a notification dated 11 May 2018 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to India on 30 November 2018. The Agreement has therefore entered into force on 30 November 2018 and shall have effect in Hong Kong, according to Article 29 of the Agreement, for any year of assessment beginning on or after 1 April 2019.

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HK, India tax treaty in force (30 November 2018)

 

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Arrangement on automatic exchange of financial account information in tax matters between Mainland and HKSAR in force (11 September 2018)

 

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income has entered into force on 1 September 2018 (6 September 2018)

 

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 24 August 2017.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the first day of the second month following the month in which the later of these notifications was received.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 8 May 2018, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 89 of 2018. The Order was laid before the Legislative Council for negative vetting on 23 May 2018. The vetting period expired on 20 June 2018 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 13 July 2018. Saudi Arabia sent Hong Kong a notification dated 17 April 2018 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Saudi Arabia and Saudi Arabia acknowledged receipt on 13 July 2018. The Agreement has therefore entered into force on 1 September 2018 and shall have effect in Hong Kong, according to Article 28 of the Agreement, for any year of assessment beginning on or after 1 April 2019.

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HK, Saudi Arabia tax treaty in force (31 August 2018)

 

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Second Protocol to Amend the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Signed at Auckland on 1 December 2010 and the Protocol thereto has entered into force on 9 August 2018 (10 August 2018)

 

Second Protocol to Amend the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Signed at Auckland on 1 December 2010 and the Protocol thereto ("the Second Protocol") was formally signed in June 2017.

According to paragraph 2 of the Second Protocol, the Second Protocol shall, upon the written notifications by both Contracting Parties of the completion of their respective required approval procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Second Protocol, an Order was made by the Chief Executive in Council on 3 October 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 154 of 2017. The Order was laid before the Legislative Council for negative vetting on 11 October 2017. The vetting period expired on 8 November 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 22 December 2017. Hong Kong sent a notification of the completion of the approval procedures to New Zealand on 22 December 2017. New Zealand sent Hong Kong a notification dated 9 August 2018 confirming the completion of their requisite approval procedures. The Second Protocol therefore entered into force on 9 August 2018 and has immediate effect.

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Hong Kong and Finland enter into tax pact (24 May 2018)

 

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Hong Kong and India enter into tax pact (with photos) (19 March 2018)

 

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has entered into force on 30 November 2017 (5 December 2017)

 

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital ("the Agreement") was formally signed on 16 January 2017.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of receipt of the last notification.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 27 June 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 136 of 2017. The Order was laid before the Legislative Council for negative vetting on 5 July 2017. The vetting period expired on 18 October 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 24 November 2017. Belarus sent Hong Kong a notification dated 12 May 2017 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Belarus on 24 November 2017 and Belarus acknowledged receipt on 30 November 2017. The Agreement has therefore entered into force on 30 November 2017 and shall have effect in Hong Kong, according to Article 29 of the Agreement, for any year of assessment beginning on or after 1 April 2018.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has entered into force on 24 November 2017 (28 November 2017)

 

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 17 February 2017.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 27 June 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 137 of 2017. The Order was laid before the Legislative Council for negative vetting on 5 July 2017. The vetting period expired on 18 October 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 24 November 2017. Pakistan sent Hong Kong a notification dated 13 November 2017 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Pakistan on 24 November 2017. The Agreement has therefore entered into force on 24 November 2017 and shall have effect in Hong Kong, according to Article 29 of the Agreement, for any year of assessment beginning on or after 1 April 2018.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income has entered into force on 24 November 2017 (28 November 2017)

 

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 13 April 2016.

According to Article 27 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 27 June 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 135 of 2017. The Order was laid before the Legislative Council for negative vetting on 5 July 2017. The vetting period expired on 18 October 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 24 November 2017. Latvia sent Hong Kong a notification dated 27 October 2016 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Latvia on 24 November 2017. The Agreement has therefore entered into force on 24 November 2017 and shall have effect in Hong Kong, according to Article 27 of the Agreement, for any year of assessment beginning on or after 1 April 2018.

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HK-Latvia and HK-Pakistan tax treaties in force (24 November 2017)

 

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Hong Kong signs agreement with Switzerland on automatic exchange of financial account information in tax matters (13 October 2017)

 

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Hong Kong and Saudi Arabia enter into tax pact (24 August 2017)

 

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Hong Kong signs agreement with New Zealand on automatic exchange of financial account information in tax matters (14 July 2017)

 

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Orders on avoidance of double taxation agreements with Latvia, Belarus and Pakistan gazetted (30 June 2017)

 

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Hong Kong signs agreement with Indonesia on automatic exchange of financial account information in tax matters (16 June 2017)

 

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Hong Kong signs agreement with Ireland on automatic exchange of financial account information in tax matters (8 June 2017)

 

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LCQ18: Automatic exchange of financial account information in tax matters (24 May 2017)

 

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LCQ8: Signing of comprehensive avoidance of double taxation agreements between Hong Kong and its trading partners

 (26 April 2017)

 

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Hong Kong signs agreements with Portugal and South Africa on automatic exchange of financial account information in tax matters

 (3 April 2017)

 

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