Tax law in Hong Kong SAR China | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in Hong Kong SAR China

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

549 matching statutes

  • Hong Kong SAR China

    Cap. 112 sub. leg. DX

    2 provisions

    This Order declares that the Hong Kong–Türkiye tax agreement and protocol have been made and should take effect.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 190 sub. leg. Q

    1 provisions

    This notification gives the Organization legal capacity, immunity, and several tax, customs, and communications-related exemptions.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 190 sub. leg. G

    1 provisions

    The Organization and certain representatives and officials receive specified immunities, tax exemptions, and related privileges.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 558 sub. leg. D

    1 provisions

    This Order gives the Bank for International Settlements and its Representative Office in Hong Kong legal personality, privileges, immunities, and several tax, customs, and communications exemptions, subject to listed exceptions.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 557 sub. leg. E

    1 provisions

    This Order gives certain consular privileges and immunities in Hong Kong effect of law, including tax exemptions and jurisdictional immunities for specified Italian consular officials and posts.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. X

    1 provisions

    Some taxpayers for the 1997 tax year are exempt from paying 10% of their tax, with a special proportional rule for certain spouses who elected joint assessment under Part VII.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. AI

    1 provisions

    Certain taxpayers for the 2001 tax year are exempt from paying part of their tax, subject to a cap and special rules for some Part 7 cases.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. DQ

    4 provisions

    This Order declares how the Multilateral Convention on BEPS-related tax treaty measures applies, including treaty changes, notifications, and reservations.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 - Inland Revenue Ordinance

    52 provisions

    This Ordinance sets up tax administration rules, makes officials keep tax matters secret, and allows property tax exemption for qualifying corporations.

    Ordinance Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. BD

    1 provisions

    This provision declares that the Finland aircraft-operations double tax arrangements apply under section 49 and sets out how the agreement enters into force, is notified, and can be terminated.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. DA

    2 provisions

    This provision sets out the Latvia–Hong Kong double tax agreement rules, including who is covered, key definitions, how relief and information exchange work, and some tax rate limits and exemptions.

    Act or statute Open & Chat