List of Double Taxation Avoidance Agreements
(Legislative References)

(As at 30.6.2019)

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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 Laws of Hong Kong
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. 112 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. 112 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. 112 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. 112 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. 112 Laws of Hong Kong
Luxembourgh 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. 112 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. 112 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. 112 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. 112 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)(Mexico) Order : Cap. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 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. 112 Laws of Hong Kong
Switzerland 15.10.2012 + HTML (Eng.) Inland Revenue (Double Taxation Relief with respect to Taxes on Income) (Switzerland) Order : Cap. 112 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. 112 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. 112 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. 112 Laws of Hong Kong
United States of America  16.8.1989 + HTML (Eng.) Double Taxation Relief (Income from Shipping Operations)(United States of America) Order : Cap. 112 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. 112 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: Agreement has been signed (but has not yet come into force) with the following country : Cambodia.

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