The texts below are in HTML format.
| Countries | Date of Entry into Force | Texts | Order [Annexing Text - Extracts] |
|---|---|---|---|
| Austria | 1.1.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital) (Republic of Austria) Order : Cap. 112BO Laws of Hong Kong |
| Austria(Protocol) | 3.7.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital) (Republic of Austria) (Second Protocol) Order : Cap. 112CE Laws of Hong Kong |
| Bangladesh | 20.12.2024 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) (People’s Republic of Bangladesh) Order: Cap. 112DV Laws of Hong Kong |
| Belarus | 30.11.2017 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital)(Republic of Belarus) Order: Cap. 112CY Laws of Hong Kong |
| Belgium | 7.10.2004 | + HTML (Eng.) | Specification of Arrangements (Government of the Kingdom of Belgium)(Avoidance of Double Taxation on Income and Capital and Prevention of Fiscal Evasion) Order : Cap. 112AJ Laws of Hong Kong |
| Brunei | 19.12.2010 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with Respect to Taxes on Income) (Brunei Darussalam) Order : Cap. 112BK Laws of Hong Kong |
| Cambodia | 27.12.2019 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Kingdom of Cambodia) Order : Cap. 112DG Laws of Hong Kong |
| Canada | 29.10.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Canada) Order : Cap. 112CF Laws of Hong Kong |
| Croatia | 20.12.2024 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) (Republic of Croatia) Order: Cap. 112DW Laws of Hong Kong |
| Czech Republic | 24.1.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Czech Republic) Order : Cap. 112BY Laws of Hong Kong |
| Denmark | 16.12.2005 | + HTML (Eng.) | Specification of Arrangements (Government of the Kingdom of Denmark)(Avoidance of Double Taxation on Income from Shipping Operation) Order : Cap. 112AW Laws of Hong Kong |
| Estonia | 18.12.2019 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) (Republic of Estonia) Order : Cap. 112DI Laws of Hong Kong |
| Finland | 30.12.2018 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) (Republic of Finland) Order : Cap. 112DE Laws of Hong Kong |
| France | 1.12.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital) (French Republic) Order : Cap. 112BT Laws of Hong Kong |
| Georgia | 1.7.2021 | + HTML (Eng.) | Double Taxation Relief with respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance (Georgia) Order : Cap. 112DN Laws of Hong Kong |
| Germany | 17.1.2005 | + HTML (Eng.) | Specification of Arrangements (Government of the Federal Republic of Germany)(Avoidance of Double Taxation on Shipping Income) Order : Cap. 112AM Laws of Hong Kong |
| Guernsey | 5.12.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income)(Guernsey) Order : Cap. 112CH Laws of Hong Kong |
| Hungary | 23.2.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of Hungary) Order : Cap. 112BN Laws of Hong Kong |
| India | 30.11.2018 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of India) Order : Cap. 112DD Laws of Hong Kong |
| Indonesia | 28.3.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of Indonesia) Order : Cap. 112BM Laws of Hong Kong |
| Ireland | 10.2.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Ireland) Order : Cap. 112BQ Laws of Hong Kong |
| Italy | 10.8.2015 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Italian Republic) Order : Cap. 112CI Laws of Hong Kong |
| Japan | 14.8.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Japan) Order : Cap. 112BS Laws of Hong Kong |
| Japan(Exchange of Notes) | 6.7.2015 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Japan) Order : Cap. 112BS Laws of Hong Kong-Schedule 2 |
| Jersey | 3.7.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Jersey) Order : Cap. 112CG Laws of Hong Kong |
| Korea | 27.9.2016 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of Korea) Order : Cap. 112CL Laws of Hong Kong |
| Kuwait | 24.7.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Kuwait) Order : Cap. 112BZ Laws of Hong Kong |
| Latvia | 24.11.2017 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of Latvia) Order : Cap. 112CX Laws of Hong Kong |
| Liechtenstein | 8.7.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital) (Principality of Liechtenstein) Order : Cap. 112BU Laws of Hong Kong |
| Luxembourg | 20.1.2009 | + HTML (Eng.) | 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. 112BA Laws of Hong Kong |
| Luxembourg (Protocol) | 17.8.2011 | + HTML (Eng.) | 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. 112BA Laws of Hong Kong |
| Malta | 18.7.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income)(Malta) Order : Cap. 112CB Laws of Hong Kong |
| Malaysia | 28.12.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income)(Malaysia) Order : Cap. 112CC Laws of Hong Kong |
| Mauritius | 23.6.2023 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) (Republic of Mauritius) Order: Cap. 112DS Laws of Hong Kong |
| Mexico | 7.3.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income)(United Mexican States) Order : Cap. 112CD Laws of Hong Kong |
| Netherlands | 24.10.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Kingdom of the Netherlands) Order : Cap. 112BL Laws of Hong Kong |
| New Zealand | 9.11.2011 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (New Zealand) Order : Cap. 112BV Laws of Hong Kong |
| New Zealand (2nd Protocol) | 09.08.2018 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (New Zealand) Order : Cap. 112BV Laws of Hong Kong |
| Norway | 11.1.2005 | + HTML (Eng.) | Specification of Arrangements (Government of the Kingdom of Norway)(Avoidance of Double Taxation on Income from Shipping Operation) Order : Cap. 112AN Laws of Hong Kong |
| Pakistan | 24.11.2017 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Islamic Republic of Pakistan) Order : Cap. 112CZ Laws of Hong Kong |
| Portugal | 3.6.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Portuguese Republic) Order : Cap. 112BW Laws of Hong Kong |
| Qatar | 5.12.2013 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (State of Qatar) Order : Cap. 112CJ Laws of Hong Kong |
| Romania | 21.11.2016 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Romania) Order : Cap. 112CV Laws of Hong Kong |
| Russia | 29.7.2016 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Russian Federation) Order : Cap. 112CW Laws of Hong Kong |
| Saudi Arabia | 1.9.2018 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Tax Evasion with respect to Taxes on Income)(Kingdom of Saudi Arabia) Order : Cap. 112DB Laws of Hong Kong |
| Serbia | 30.12.2020 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) (Republic of Serbia) Order : Cap. 112DM Laws of Hong Kong |
| Singapore | 30.12.2004 | + HTML (Eng.) | Specification of Arrangements (Government of the Republic of Singapore)(Avoidance of Double Taxation on Income from Shipping or Aircraft Operations) Order : Cap. 112AO Laws of Hong Kong |
| South Africa | 20.10.2015 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Republic of South Africa) Order : Cap. 112CM Laws of Hong Kong |
| Spain | 13.4.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (Kingdom of Spain) Order : Cap. 112BX Laws of Hong Kong |
| Sri Lanka | 30.3.2005 | + HTML (Eng.) | 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. 112AP Laws of Hong Kong |
| Switzerland | 15.10.2012 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief with respect to Taxes on Income) (Switzerland) Order : Cap. 112CA Laws of Hong Kong |
| Thailand | 7.12.2005 | + HTML (Eng.) | Specification of Arrangements (Government of the Kingdom of Thailand)(Avoidance of Double Taxation on Income and Prevention of Fiscal Evasion) Order : Cap. 112AX Laws of Hong Kong |
| United Arab Emirates | 10.12.2015 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (United Arab Emirates) Order : Cap. 112CN Laws of Hong Kong |
| United Kingdom of Great Britain and Northern Ireland | 20.12.2010 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order : Cap. 112BP Laws of Hong Kong |
| United States of America | 16.8.1989 (see Note 2) | + HTML (Eng.) | Double Taxation Relief (Income from Shipping Operations)(United States of America) Order : Cap. 112J Laws of Hong Kong |
| Vietnam | 12.8.2009 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with Respect to Taxes on Income)(Socialist Republic of Vietnam) Order : Cap. 112BE Laws of Hong Kong |
| Vietnam(Protocol) | 08.01.2015 | + HTML (Eng.) | Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with Respect to Taxes on Income)(Socialist Republic of Vietnam) Order : Cap. 112BE 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. |
| Note 2: | USA has given notice of termination of the Agreement. |