Hong Kong SAR China
Cap. 112 sub. leg. CF
2 provisions
This order declares that the Canada tax agreement in Articles 1 to 28 and the protocol paragraphs has effect for section 49(1A).
Act or statute Open & Chat
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. 289 - Tax Reserve Certificates Ordinance
1 provisions
This Ordinance lets the Commissioner issue tax reserve certificates and accept them, plus any interest due, in payment of certain taxes.
Ordinance Open & ChatHong Kong SAR China
Cap. 112 sub. leg. CW
2 provisions
This order declares a Hong Kong–Russia double tax agreement to have effect and reproduces the agreement’s key tax rules, including residence, permanent establishment, withholding tax limits, information exchange, and dispute procedures.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DI
2 provisions
This Order sets out the Hong Kong–Estonia tax treaty rules for residents, covered taxes, double-tax relief, withholding limits, information exchange, and mutual agreement procedures.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AN
1 provisions
This order declares that the Norway shipping double-taxation arrangements apply for section 49, and it states how the agreement takes effect, can be terminated, and what income and assets are exempt.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AM
1 provisions
This order declares that the Germany–Hong Kong shipping income arrangement applies for relief from double taxation and has effect, and it sets rules for notification, entry into force, and termination.
Act or statute Open & ChatHong Kong SAR China
Cap. 348 - Hotel Accommodation Tax Ordinance
1 provisions
This Ordinance imposes a tax on hotel accommodation charges and requires hotel proprietors and managers to make quarterly payments and returns to the Collector, with exemptions and record-keeping powers for the Collector.
Ordinance Open & ChatHong Kong SAR China
Cap. 112 sub. leg. BZ
2 provisions
This order declares the Hong Kong–Kuwait double taxation arrangements to have effect and sets rules on who is covered, which taxes are covered, how income is taxed, and how the two authorities exchange information.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. BE
2 provisions
This order declares the Hong Kong–Vietnam double tax arrangements to have effect and reproduces the treaty rules on tax residence, tax credits, withholding tax limits, exemptions, and mutual consultation.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DN
2 provisions
This Order records that Hong Kong and Georgia made a double-taxation agreement and protocol, and it sets out tax rules for residents, permanent establishments, dividends, interest, royalties, gains, employment income, and information exchange.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AJ
2 provisions
This order declares that the Hong Kong–Belgium tax arrangement is made to relieve double taxation and should have effect.
Act or statute Open & ChatHong Kong SAR China
Cap. 632
1 provisions
This Ordinance declares the West Kowloon Station Mainland Port Area and treats certain train compartments as part of it. It also sets how the area is treated for law and jurisdiction purposes, with exceptions for reserved matters.
Act or statute Open & Chat