List of Double Taxation Avoidance Agreements
(Legislative References)

(As at 6.11.2007)

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

Belgium

7.10.2004+ EnglishSpecification 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+ EnglishSpecification of Arrangements (Government of the Kingdom of Denmark)(Avoidance of Double Taxation on Income from Shipping Operation) Order : Cap. 112 Laws of Hong Kong

Germany

17.1.2005+ EnglishSpecification of Arrangements (Government of the Federal Republic of Germany)(Avoidance of Double Taxation on Shipping Income) Order : Cap. 112 Laws of Hong Kong

Netherlands

17.10.2001+ EnglishSpecification 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+ EnglishSpecification 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+ EnglishSpecification 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+ EnglishSpecification 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
Thailand7.12.2005+ EnglishSpecification 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+ EnglishSpecification 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

  
+Authentic English text.
  
Note 1:Agreement has been signed (but has not yet come into force) with Luxemburg.
Note 2: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 11, 2007