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. 4 sub. leg. A

    30 provisions

    These rules set how High Court proceedings are handled, including who they apply to, how the Court manages cases, and how time limits and non-compliance are dealt with.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 336 sub. leg. H

    20 provisions

    These District Court Rules set procedure for civil cases, including how cases start, how documents are served, and how the Court manages proceedings.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. DE

    2 provisions

    This Order gives effect to the Hong Kong–Finland tax agreement and its protocol, covering residents of either party and rules on double taxation, relief, information exchange, and dispute handling.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 492 sub. leg. A

    1 provisions

    These Rules set procedures for wasted costs orders, appeals, taxation of costs, reviews, time limits, and fees.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. AP

    1 provisions

    This order declares that the listed Sri Lanka shipping and air transport tax arrangements were made to avoid double taxation and should take effect.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. AW

    1 provisions

    This order declares that the Denmark shipping-tax arrangement in Articles 1 to 7 has effect under section 49.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. AX

    2 provisions

    This provision declares the Thailand tax agreement arrangements and sets rules for exchanging tax information and resolving disputes between the competent authorities.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. DB

    2 provisions

    This order gives effect to the Hong Kong–Belarus tax agreement and sets rules on who it applies to, how certain income and gains are taxed, how double taxation is relieved, and how the two competent authorities exchange information.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. BT

    2 provisions

    This order declares that the Hong Kong–France double tax arrangements in Articles 1 to 29 and the protocol have effect, and it sets out rules on taxing income and capital, including capped withholding taxes, tax credits, and a duty for the competent authorities to notify each other of major tax-law changes.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. L

    1 provisions

    This provision says certain aircraft-operation income and related capital/assets of an airline of one Contracting Party are exempt from specified taxes in the other Contracting Party, on a reciprocal basis, and sets when the Article starts, ends, and may be replaced.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. CD

    2 provisions

    This order declares the Hong Kong–Mexico double tax arrangements in force for the treaty articles and related protocol, and sets out how the agreement applies, who is covered, and how tax disputes are handled.

    Act or statute Open & Chat
  • Hong Kong SAR China

    Cap. 112 sub. leg. R

    1 provisions

    Article 14 gives airlines of one Contracting Party an exemption from tax in the other Party’s area for certain income or profits from international aircraft operations, and it sets notification, consultation, and termination rules for the Contracting Parties.

    Act or statute Open & Chat