DT9200 - Double Taxation Relief Manual: Guidance by country :Hong Kong: Agreements in force

Title: Agreement between the 바카라 사이트 of the United Kingdom of Great Britain and Northern Ireland and the 바카라 사이트 of the Hong Kong Special Administrative Region of the People바카라 사이트™s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 21 June 2010

Statutory Instrument number: SI 2010 No. 2974

Entered into force: 20 December 2010

Has effect:

  • in Hong Kong, from 1 April 2011
  • in the UK, in respect of corporation tax, from 1 April 2011; in respect of income tax and capital gains tax, from 6 April 2011

The text of the agreement currently in force can be found at the following link: /government/publications/hong-kong-tax-treaties