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Double Taxation Relief and Exchange of Information Arrangements
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All Agreement (on country / region basis)
Japan
 - Japan |
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|
Nature
|
Comprehensive Double Taxation Agreement (see note 1) |
Exchange of Notes |
|---|---|---|
|
Date of Signature
of Agreement |
09.11.2010
|
10.12.2014 |
|
Date of S49 Order
|
12.04.2011
|
12.05.2015 |
|
Date of Entry into Force
|
14.08.2011
|
06.07.2015 |
|
Effective From
|
Year of Assessment
2012/2013 |
Year of Assessment |
|
IRO Sub-legislation
Reference |
||
|
(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, the special corporation tax for reconstruction and the local corporation tax pursuant to paragraph 4 of Article 2 of the Agreement.
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| Note 2 : | |
| 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. | |