Switzerland

Switzerland

- Switzerland
Nature	Comprehensive Double Taxation Agreement (see note 1)	Air Services Income Agreement
Date of Signature of Agreement	04.10.2011	07.06.2004 21.07.2004
Date of S49 Order	17.04.2012	07.06.2005
Date of Entry into Force	15.10.2012	26.03.2007
Effective From	Year of Assessment 2013/2014	Year of Assessment 2007/2008
IRO Sub-legislation Reference	CA	AQ

Note 1 :
Please click here for the Note from Switzerland to the Hong Kong Special Administrative Region dated 4 October 2011 and the Hong Kong Special Administrative Region's Note in reply dated 4 October 2011 regarding the signing of the Agreement.