Esheria Regulatory Atlas
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
2 provisions
This Order declares the Hungary double tax agreement arrangements under section 49(1A) and sets out rules for who is covered, what income is covered, tax limits, information exchange, and when the Agreement starts and can end.
Hong Kong SAR China
2 provisions
This provision records and publishes the Hong Kong–Italy income tax treaty arrangements and includes rules on residence, permanent establishment, source-country taxing rights, withholding-rate caps, non-discrimination, mutual agreement, and information exchange.
Hong Kong SAR China
2 provisions
This Order declares that the Hong Kong–Macao double taxation arrangement and protocol have been made and are to have effect, and it sets rules for who is covered, how residence and permanent establishment are determined, and how tax relief is allocated.
Hong Kong SAR China
1 provisions
This Order exempts certain pension recipients from salaries tax on those pensions.
Hong Kong SAR China
1 provisions
This order sets out the Czech Republic double tax agreement and gives the tax authorities powers and duties to exchange information, notify tax-law changes, and resolve disputes by mutual agreement.
Hong Kong SAR China
2 provisions
This Order gives effect to the Croatia–Hong Kong double taxation agreement and sets out procedures for resolving tax disputes and exchanging tax-law changes.
Hong Kong SAR China
2 provisions
This order gives effect to the Hong Kong–Ireland double tax agreement and sets rules on who is covered, how taxes are allocated, and how the two authorities exchange information.
Hong Kong SAR China
1 provisions
These rules set how tax reserve certificates are issued, used to pay tax, redeemed, and handled by the Commissioner.
Hong Kong SAR China
2 provisions
This Order declares that the Hong Kong–Serbia tax treaty and its protocol have been made and should have effect.
Hong Kong SAR China
2 provisions
This Order gives effect to the Hong Kong–India tax agreement, defines key terms, and sets rules for which income may be taxed in each party, including credits and deductions for double taxation relief.
Hong Kong SAR China
1 provisions
This provision declares and sets out an agreement that limits tax on shipping income to one Contracting Party and requires the parties’ competent authorities to notify each other and try to resolve interpretation issues by mutual agreement.
Hong Kong SAR China
2 provisions
This provision gives effect to the Japan-Hong Kong double tax arrangement and sets rules on which state may tax certain income, along with relief, credit, and mutual-agreement procedures.