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Belgium

Belgium
Belgium - Belgium
Nature
Comprehensive Double Taxation Agreement
Air Services Income Agreement
(See
note 1)
Date of Signature
of Agreement
10.12.2003
06.04.1998
Date of S49 Order
03.02.2004
13.10.1998
Date of Entry into Force
07.10.2004
01.07.2003
Effective From
Year of Assessment
2004/2005
Year of Assessment
1998/1999
IRO Sub-legislation
Reference
AJ
U
   
Note1: The agreement with Belgium for the avoidance of double taxation on airline income has ceased to have effect from Year of Assessment 2004/2005, the year since which the Agreement between the HKSAR and Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital has effect in Hong Kong.