Hong Kong SAR (HK) signed a Comprehensive Double Tax Agreement (CDTA) with Mauritius on 7 November 2022. This is the 46th CDTA concluded by HK. Below is a comparison of the withholding tax rates applicable to dividends, interest and royalties, under the respective domestic tax law and the ...
The article offers information on the first tax treaty between the Netherlands and Hong Kong Special Administrative Region of the People's Republic of China. Signed on March 22, 2010, the treaty is aimed at improving the avoidance of double taxation and prevention of fiscal evasion regarding the...
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 tax rates applicable to divide...
Under the treaty, Hong Kong companies can enjoy double taxation relief in that any tax paid in Bangladesh, whether directly or by deduction, in accordance with the CDTA will be allowed as a credit against the tax payable in Hong Kong in respect of the same income, subject to the provision...
Treaty provisions regarding taxation One of the most important provisions of thecomprehensive double taxation agreementis that it allows forreduced rates on the withholding tax on dividends, interest, and royalties. Under the DTA between Hong Kong and the Netherlands, the withholding tax on dividends...
Hong Kong and Canada have concluded a double tax treatywith the purpose ofavoiding double taxationandfiscal evasion. It applies to residents of one or both countries who are doing business in the other jurisdiction. The treaty establishes which country can impose taxes on income so that individuals...
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.
Kowloon and the New Territories. These areas were ceded to Britain in perpetuity in 1842 under the treaty of Nanking, and in 1898, the New Territories were leased by Britain from China for a period of 99 years. On 1 July 1997 all of Hong Kong reverted back to China and became a Specia...
16 Hong Kong tax issues arising from outbound investments by Hong Kong resident taxpayers This article is written from the perspectives of teaching and learning, with an aim to clarify and consolidate the Hong Kong tax issues arising from 'outbound' investments made by Hong Kong resident taxpayers...