Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital) (Principality of Liechtenstein) Order
Gazette Number:
L.N. 66 of 2011
Section:
3
Heading:
Arrangements specified
Version Date:
07/07/2011
(1) The arrangements specified for the purposes of section 2(a) are the arrangements in—
(a) Articles 1 to 29 of the agreement titled “Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Principality of Liechtenstein for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital” (which title is translated into Chinese as “《中華人民共和國香港特別行政區政府與列支敦士登公國政府就收入及資本稅項避免雙重課稅和防止逃稅協定》” in this Order), done in duplicate at Vaduz on 12 August 2010 in the English language; and
(b) Paragraphs 1 and 2 of the protocol to the agreement, done in duplicate at Vaduz on 12 August 2010 in the English language.
(2) The English text of the Articles is reproduced in Part 1 of the Schedule; a Chinese translation of the Articles is also set out in that Part.
(3) The English text of the Paragraphs is reproduced in Part 2 of the Schedule; a Chinese translation of the Paragraphs is also set out in that Part.