dta hk - IRD Double Taxation Relief Inland Revenue radar138 login Department Comprehensive Double Taxation Agreements The Hong Kong Special Administrative Region Hong Kong has entered into Comprehensive Double Taxation Agreements Arrangements DTAs with a number of jurisdictions DTAs are also referred to as tax treaties They prevent double taxation and fiscal evasion and foster cooperation between Hong Kong and On December 6 2019 the Fifth Protocol of the Double Taxation Avoidance Arrangement between the Mainland China and Hong Kong Fifth Protocol entered into force after the completion of approval procedures on both sides The agreement signed in July made changes to the original double tax avoidance agreement DTA signed in August 2006 Hong Kong SAR Individual Foreign tax relief and tax treaties Statement of Policies and Practices in relation to Personal Data Facsimile Transmission of Information Form and Documents Tax Information Individuals Businesses 202425 Budget Tax Measures Individuals Businesses Property Owners Employers 2023 Policy Address Taxrelated Policy Measures on Individuals Currently Hong Kong SAR has entered into 50 tax treaties with different jurisdictions as shown in the following table All of the following treaties have been ratified and are effective unless indicated otherwise in the notes below Note The treaty is pending ratification The treaty is effective from the year of assessment 202425 in Hong China Hong Kong Double Taxation Protocols HKWJ Tax Law Hong Kong Tax Treaties HKWJ Tax Law Hong Kongs double tax treaties are grouped into five categories the comprehensive DTAs airline and shipping income DTAs airline income DTAs shipping income DTAs and exchange of information agreements The purpose of a DTA is to eliminate the payment of tax twice on the same subject income once in the source jurisdiction and then in Double tax treaties in Hong Kong bbm88 Acclime Group IRD Comprehensive Double Taxation Agreements concluded Hong Kong tax treaties GOVUK ChinaHong Kong DTA Tax Residency PE Requirements Amended For corporations they are regarded as tax resident in Hong Kong if they are incorporated in Hong Kong or they are incorporated outside of Hong Kong but normally controlled or managed from within Hong Kong What can be found in a Hong Kong tax treaty Each DTA that Hong Kong enters into although unique contains some common elements The DTA shall also apply to the USC pursuant to paragraph 4 of Article 2 of the DTA 10 i Please click here for the Note from Japan to Hong Kong dated 31 March 2012 and Hong Kongs Note in reply dated 31 March 2012 regarding Article 11 of the DTA ii Mainland China and Hong Kong have signed the Fourth Protocol to its 2006 Double Tax Arrangement the DTA on 1 April 2015 the major contents of which are summarised as follows 1 The scope of the taxes covered under the exchange of information provision of the DTA has been extended with the following taxes from Mainland China value The Double Taxation Agreement entered into force on 20 December 2010 The agreement is effective in Hong Kong from 1 April 2011 and in the UK from 1 April 2011 for Corporation Tax 6 April 2011 IRD Comprehensive Double Taxation Agreements IRD All Agreements on country region basis A DTA provides certainty to investors on the taxing rights of the contracting parties helps investors to better assess their potential tax liabilities on economic activities and provides an added incentive for overseas companies to do business in Hong Kong and likewise for Hong Kong companies bolu kue hantaran pernikahan to do business overseas
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