List of Double Taxation Avoidance Agreements
(Legislative References)

(As at 25.6.2009)

The texts below are in HTML format.
Countries
Date of Entry into Force
Texts
Order
[Annexing Text - Extracts]

Belgium

7.10.2004 + English Specification of Arrangements (Government of the Kingdom of Belgium)(Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order : Cap. 112 Laws of Hong Kong
Denmark 16.12.2005 + English Specification of Arrangements (Government of the Kingdom of Denmark)(Avoidance of Double Taxation on Income from Shipping Operation) Order : Cap. 112 Laws of Hong Kong
Finland 5.12.2008 + English Inland Revenue (Double Taxation Relief on Income from Aircraft Operations) (Republic of Finland) Order : Cap. 112 Laws of Hong Kong

Germany

17.1.2005 + English Specification of Arrangements (Government of the Federal Republic of Germany)(Avoidance of Double Taxation on Shipping Income) Order : Cap. 112 Laws of Hong Kong
Luxembourgh 20.1.2009 + English Specification of Arrangements (Government of the Grand Duchy of Luxembourg)(Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order : Cap. 112 Laws of Hong Kong

Netherlands

17.10.2001 + English Specification of Arrangements (Government of the Kingdom of the Netherlands)(Avoidance of Double Taxation on Shipping Income) Order : Cap. 112 Laws of Hong Kong

Norway

11.1.2005 + English Specification of Arrangements (Government of the Kingdom of Norway)(Avoidance of Double Taxation on Income from Shipping Operation) Order : Cap. 112 Laws of Hong Kong

Singapore

30.12.2004 + English Specification of Arrangements (Government of the Republic of Singapore)(Avoidance of Double Taxation on Income from Shipping or Aircraft Operations) Order : Cap. 112 Laws of Hong Kong

Sri Lanka

30.3.2005 + English Specification of Arrangements (Government of the Democratic Socialist Republic of Sri Lanka) (Avoidance of Double Taxation on Income from Shipping and Aircraft Transport) Order : Cap. 112 Laws of Hong Kong
Thailand 7.12.2005 + English Specification of Arrangements (Government of the Kingdom of Thailand)(Avoidance of Double Taxation on Income and Prevention of Fiscal Evasion) Order : Cap. 112 Laws of Hong Kong

United Kingdom of Great Britain and Northern Ireland

3.5.2001 + English Specification of Arrangements (Government of the United Kingdom of Great Britain and Northern Ireland)(Avoidance of Double Taxation on Shipping Income) Order : Cap. 112 Laws of Hong Kong
United States of America  16.8.1989 + English Double Taxation Relief (Income from Shipping Operations)(United States of America) Order : Cap. 112 Laws of Hong Kong 

Vietnam

25.6.1989 + English

Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with Respect to Taxes on Income)(Socialist Republic of Vietnam) Order : Cap. 112 Laws of Hong Kong

   
+ Authentic English text.
   
Note 1: Besides the above agreements, a number of Hong Kong's air services agreements also contain provisions on avoidance of double taxation in respect of air services income.

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2002
Last revision date: Jun 25, 2009