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 provision sets out the Hong Kong–Qatar double taxation agreement and its main tax rules, including who is covered, how residence and permanent establishment are defined, how certain income is taxed, and how the authorities exchange information and resolve disputes.
Hong Kong SAR China
2 provisions
This order brings the Hong Kong–Malaysia double taxation agreement into effect for section 49(1A) and sets out the treaty rules on residence, permanent establishment, tax allocation, withholding tax limits, exemptions, and double-tax relief.
Hong Kong SAR China
2 provisions
This Order declares the Hong Kong–Indonesia double tax arrangements and reproduces treaty rules on who is covered, how income is taxed, and when reduced rates or exemptions apply.
Hong Kong SAR China
2 provisions
This Order declares the Mauritius tax agreement and protocol in effect for section 49(1A) purposes and reproduces the treaty text, including tax rules, definitions, mutual assistance, and information exchange.
Hong Kong SAR China
1 provisions
Certain airline income, capital, and assets connected with international air traffic are exempt from specified taxes under the arrangement described here.
Hong Kong SAR China
1 provisions
Airlines of one Contracting Party may get exemption from certain taxes in the other Contracting Party for qualifying aircraft-operation income and for related capital and assets, unless another similar double-taxation agreement is already in force.
Hong Kong SAR China
1 provisions
This Order exempts qualifying people in an Anti-epidemic Fund programme from salaries tax and profits tax on covered sums, subject to stated exclusions.
Hong Kong SAR China
2 provisions
This provision sets out a Hong Kong–Armenia tax agreement and its protocol, defines key terms, and states how the agreement is to operate.
Hong Kong SAR China
2 provisions
This provision declares the Brunei tax arrangements effective for double tax relief, lists the treaty rules that apply, and sets procedures, limits, and exceptions for cross-border taxation.
Hong Kong SAR China
1 provisions
A person is exempt from profits tax on certain income from Renminbi sovereign bonds.
Hong Kong SAR China
2 provisions
Hong Kong must credit certain Bangladesh tax paid on Bangladesh-source income, but only up to the Hong Kong tax on that income.
Hong Kong SAR China
2 provisions
This Order declares the Hong Kong–Spain double tax arrangement and sets rules for taxing covered income, relief from double taxation, information exchange, and dispute procedures.