Published date: 6 March 2024 Hong Kong SAR (HK) signed a Comprehensive Double Tax Agreement (CDTA) with Bahrain on 3 March 2024. Bahrain is one of the economies participating in the Belt and Road Initiative. This is the 49th CDTA concluded by HK. Below is a comparison of the withholding...
Hong Kong SAR (HK) signed a Comprehensive Double Tax Agreement (CDTA) with Armenia on 24 June 2024. Armenia is one of the economies participating in the Belt and Road Initiative. This is the 50th CDTA concluded by HK. Below is a comparison of the withholding tax rates applicable to dividen...
Hong Kong tax treaty.The article reports on the signing of a tax treaty by Indonesia with Hong Kong on March 23, 2010.EBSCO_bspInternational Financial Law Review
Treaty provisions regarding taxation One of the most important provisions of the comprehensive double taxation agreement is that it allows for reduced rates on the withholding tax on dividends, interest, and royalties. Under the DTA between Hong Kong and the Netherlands, the withholding tax on divi...
Taxes covered by the Hong Kong – Canada DTA Thetaxes covered by the double tax agreement (DTA)between the two jurisdictions concern all those on income levied by one country or the other and any others imposed in place of or in addition to the ones stated in the treaty, after its signat...
The agreement, signed in October last year, will be in force after the completion of the relevant ratification procedures. The agreement will have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2022, a spokesman for the HKSAR government said. ...
China's Hong Kong Special Administrative Region (HKSAR) government announced on Tuesday that the Comprehensive Avoidance of Double Taxation Agreement it signed with Georgia will come into force on July 1.
Moreover, Hong Kong's DTAs seem to reward treaty shopping even more generously than most other DTAs. In particular, they seem to facilitate the erosion not only of the tax bases of the countries that have entered into them, but also the tax bases of countries that have not entered into ...
HONG KONG, May 24 (Xinhua) -- The government of China's Hong Kong Special Administrative Region (HKSAR) on Thursday signed a comprehensive avoidance of double taxation agreement (CDTA) with Finland, further expanding the HKSAR's tax treaty network. ...
Hong Kong has established a unique taxation framework known as the territoriality basis, where only income or profit generated within its borders is subject to taxation. Income derived from sources outside Hong Kong by residents is generallyexempt from tax. Therefore, Hong Kong ...