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Comprehensive Double Taxation Agreements concluded

The following table lists the Comprehensive Double Taxation Agreements / Arrangements (DTAs) concluded by the Hong Kong Special Administrative Region (Hong Kong), and identifies those DTAs whose application is modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) (see note 1).

Comprehensive Double Taxation Agreements concluded
Country /
Region
Date of Signature Date of
S49 Order
Date of
Entry into Force
Effective From IRO Sub-
legislation
Reference
Modified by MLI
(see note 2
Synthesised / Consolidated
Text Available
(see note 3
Austria
25.05.2010 28.09.2010 01.01.2011 Year of Assessment
2012/2013
BO Yes
Yes
2nd Protocol:
25.06.2012
23.04.2013 03.07.2013 03.07.2013 CE
Bangladesh
(see note 4)
30.08.2023 In progress Pending Pending - N/A N/A
Belarus 16.01.2017 27.06.2017 30.11.2017 Year of Assessment
2018/2019
CY N/A N/A
Belgium 10.12.2003 03.02.2004 07.10.2004 Year of Assessment
2004/2005
AJ Yes Yes
Brunei 20.03.2010 22.06.2010 19.12.2010 Year of Assessment
2011/2012
BK - -
Cambodia
20.06.2019
and
26.06.2019
17.09.2019 27.12.2019 Year of Assessment
2020/2021
DG - -
Canada 11.11.2012 23.04.2013 29.10.2013 Year of Assessment
2014/2015
CF Yes Yes
Croatia
(see note 5)
24.01.2024 In progress Pending Pending - N/A N/A
Czech 06.06.2011 08.11.2011 24.01.2012 Year of Assessment
2013/2014
BY Yes Yes
Estonia
25.09.2019 08.10.2019 18.12.2019 Year of Assessment
2020/2021
DI N/A N/A
Finland
 24.05.2018  04.09.2018 30.12.2018 Year of Assessment
2019/2020
 DE N/A N/A
France
(see note 6)
21.10.2010 03.05.2011 01.12.2011 Year of Assessment
2012/2013
BT Yes Yes
Georgia
15.09.2020
and
05.10.2020
20.10.2020
01.07.2021
Year of Assessment
2022/2023
DN
N/A N/A
Guernsey 28.03.2013
and
22.04.2013
24.09.2013 05.12.2013 Year of Assessment
2014/2015
CH Yes Yes
Hungary 12.05.2010 28.09.2010 23.02.2011 Year of Assessment
2012/2013
BN Yes Yes
India
19.03.2018 04.09.2018 30.11.2018 Year of Assessment
2019/2020
DD Yes Yes
Indonesia 23.03.2010 22.06.2010 28.03.2012 Year of Assessment
2013/2014
BM Yes Yes
Ireland
(see note 7)
22.06.2010 28.09.2010 10.02.2011 Year of Assessment
2012/2013
BQ Yes Yes
Italy 14.01.2013 24.09.2013 10.08.2015 Year of Assessment
2016/2017
CI Pending Pending
Japan
(see note 8)
09.11.2010 12.04.2011 14.08.2011 Year of Assessment
2012/2013
BS Yes Yes
Exchange of Notes:
10.12.2014
(see note 9)
12.05.2015 06.07.2015 Year of Assessment
2016/2017
BS
Jersey 15.02.2012
and
22.02.2012
23.04.2013 03.07.2013 Year of Assessment
2014/2015
CG Yes Yes
Korea 08.07.2014 30.09.2014 27.09.2016 Year of Assessment
2017/2018
CL Yes Yes
Kuwait 13.05.2010 17.04.2012 24.07.2013 Year of Assessment
2014/2015
BZ Pending Pending
Latvia
13.04.2016 27.06.2017 24.11.2017 Year of Assessment
2018/2019
CX Yes Yes
Liechtenstein 12.08.2010 03.05.2011 08.07.2011 Year of Assessment
2012/2013
BU Yes Yes
Luxembourg 02.11.2007 22.01.2008 20.01.2009 Year of Assessment
2008/2009
BA Yes Yes
Protocol:
11.11.2010
03.05.2011 17.08.2011 Year of Assessment
2012/2013
BA
Macao SAR
22.11.2019
and
25.11.2019 
12.05.2020  18.08.2020 Year of Assessment
2021/2022
DK N/A N/A
Mainland
of China
(see note 10)
11.02.1998 24.02.1998 10.04.1998 Year of Assessment
1998/1999
S No
(see note 10)
No
Mainland
of China
21.08.2006 17.10.2006 08.12.2006 Year of Assessment
2007/2008
AY N/A
Yes
2nd Protocol:
30.01.2008
15.04.2008 11.06.2008 11.06.2008 BB
3rd Protocol:
27.05.2010
28.09.2010 20.12.2010 20.12.2010 BR
4th Protocol:
01.04.2015
22.09.2015 29.12.2015 29.12.2015 CU
5th Protocol:
19.07.2019 
 17.09.2019 06.12.2019  Year of Assessment
2020/2021
DH
Malaysia 25.04.2012 09.10.2012 28.12.2012 Year of Assessment
2013/2014
CC Yes Yes
Malta 08.11.2011 17.04.2012 18.07.2012 Year of Assessment
2013/2014
CB Yes Yes
Mauritius 14.09.2022
and
07.11.2022
25.04.2023 23.06.2023 Year of Assessment
2024/2025
DS N/A
N/A
Mexico 18.06.2012 09.10.2012 07.03.2013 Year of Assessment
2014/2015
CD Pending Pending
Netherlands
(see note 11)
22.03.2010 22.06.2010 24.10.2011 Year of Assessment
2012/2013
BL Yes Yes
New Zealand 01.12.2010 03.05.2011 09.11.2011 Year of Assessment
2012/2013
BV Yes Yes
2nd Protocol:
15.06.2017
and
28.06.2017
03.10.2017 09.08.2018 09.08.2018 BV
Pakistan
17.02.2017 27.06.2017 24.11.2017 Year of Assessment
2018/2019
CZ Yes Yes
Portugal 22.03.2011 08.11.2011 03.06.2012 Year of Assessment
2013/2014
BW Yes Yes
Qatar
13.05.2013 24.09.2013 05.12.2013 Year of Assessment
2014/2015
CJ Yes Yes
Romania 18.11.2015 26.04.2016 21.11.2016 Income derived on or after 01.01.2017 CV Yes Yes
Russia 18.01.2016 26.04.2016 29.07.2016 Year of Assessment
2017/2018
CW Pending Pending
Saudi Arabia
24.08.2017 08.05.2018 01.09.2018 Year of Assessment
2019/2020
DB Yes Yes
Serbia
14.08.2020
and
27.08.2020
20.10.2020
30.12.2020
Year of Assessment
2021/2022
DM
N/A N/A
South Africa 30.09.2014
and
16.10.2014
12.05.2015 20.10.2015 Year of Assessment
2016/2017
CM Yes Yes
Spain 01.04.2011 08.11.2011 13.04.2012 Year of Assessment
2013/2014
BX Yes Yes
Switzerland
(see note 12)
04.10.2011 17.04.2012 15.10.2012 Year of Assessment
2013/2014
CA - -
Thailand
(see note 13)
07.09.2005 18.10.2005 07.12.2005 Year of Assessment
2006/2007
AX Yes Yes
United Arab Emirates  11.12.2014 12.05.2015 10.12.2015 Year of Assessment
2016/2017
CN Yes Yes
United Kingdom 21.06.2010 28.09.2010 20.12.2010 Year of Assessment
2011/2012
BP Yes Yes
Vietnam 16.12.2008 21.04.2009 12.08.2009 Year of Assessment
2010/2011
BE Pending Pending
2nd Protocol:
13.01.2014
30.09.2014 08.01.2015 Year of Assessment
2016/2017
BE

 

Note 1: The MLI was developed under Action 15 of the Base Erosion and Profit Shifting (BEPS) package promulgated by the Organisation for Economic Co-operation and Development (OECD).  The MLI is applied alongside covered DTAs, modifying their application in order to implement the tax treaty-related measures to prevent BEPS.

China signed the MLI on 7 June 2017, and deposited with the OECD its instrument of approval of the MLI covering Hong Kong’s DTAs on 25 May 2022.  The MLI entered into force for China (including Hong Kong) on 1 September 2022.  The MLI is given effect in Hong Kong by the Inland Revenue (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order made under section 49 of the Inland Revenue Ordinance.

Hong Kong implements the MLI as part of its commitment to meet the minimum standards of the BEPS package on preventing tax treaty abuse and improving dispute resolution mechanism.  The modifications made by the MLI to a covered DTA and the timing of entry into effect of those modifications depend on the reservations and notifications applicable to Hong Kong and the DTA partner under the MLI.  To facilitate understanding of the effect of the MLI on individual DTA, the Department has developed synthesised text for each covered DTA to show when and how it is modified under the MLI (see also note 3).

For more information about the MLI, please visit the OECD website.
2: The symbol “-” represents that the DTA is not covered and modified by the MLI since the DTA partner has not yet joined the MLI or has not listed the DTA as an agreement which it wishes to be covered by the MLI.

The abbreviation “N/A” represents that the DTA (as it may be amended) contains provisions for tax treaty-related measures to prevent BEPS such that the measures are not implemented via the MLI.
3: Where a DTA has been amended by its protocol(s) and/or modified by the MLI, the column contains a document presenting the consolidated text of the DTA as amended by its protocol(s) and/or the synthesised text of the MLI and the DTA (as it may be amended).  The sole purpose of the document is to facilitate the understanding of the application of the DTA as amended by its protocol(s) and/or as modified by the MLI, and the document does not constitute a source of law.  The authentic legal texts of the DTA, its protocol(s) and/or the MLI remain the legal texts applicable.
4: Please click here for the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the People's Republic of Bangladesh for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance.
5: Please click here for 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 Croatia for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance.
6: France replaced the wealth tax (l’impôt de solidarité sur la fortune) (ISF) by the wealth tax on real estate (l’impôt sur la fortune immobilière) (IFI), a tax of identical nature as ISF, with effect from 1 January 2018.  The DTA shall also apply to IFI with effect from 1 January 2018 pursuant to paragraph 4 of Article 2 of the DTA.
7: Ireland introduced the Universal Social Charge (USC), a new tax imposed on total income, with effect from 1 January 2011.  The DTA shall also apply to the USC pursuant to paragraph 4 of Article 2 of the DTA.
 
  8: (i) Please click here for the Note from Japan to Hong Kong dated 31 March 2012 and Hong Kong’s Note in reply dated 31 March 2012 regarding Article 11 of the DTA.
 
    (ii) The DTA shall also apply, in the case of Japan, to the special income tax for reconstruction, the special corporation tax for reconstruction and the local corporation tax pursuant to paragraph 4 of Article 2 of the DTA.
       
9: The Note from Japan to Hong Kong dated 10 December 2014 and Hong Kong’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.
 
  10: 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) applies to the relevant types of taxes.
11: Please click here for the Note from the Netherlands to Hong Kong dated 22 March 2011 and Hong Kong’s Note in reply dated 29 March 2011 regarding the date of entry into force of the DTA.
     
  12: Please click here for the Note from Switzerland to Hong Kong dated 4 October 2011 and Hong Kong’s Note in reply dated 4 October 2011 regarding the signing of the DTA.
     
  13: Please click here for the Note from the Government of Hong Kong to the Government of the Kingdom of Thailand dated 21 February 2008.