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 declares the Hong Kong–Switzerland double taxation relief arrangement and sets out treaty rules on who is covered, which taxes are covered, how residence and permanent establishment are defined, and how income like dividends, interest, royalties, employment income, and gains are taxed.
Hong Kong SAR China
1 provisions
This provision says certain airline-related income, assets, and gains are exempt or taxed only in the airline’s own Contracting Party under the Mauritius air services arrangement.
Hong Kong SAR China
2 provisions
This Order declares the Hong Kong–Bahrain double tax agreement made and reproduces the treaty text, including rules on tax residence, taxing rights, information exchange, and dispute procedures.
Hong Kong SAR China
2 provisions
This Order declares that the Hong Kong–Liechtenstein tax arrangements in the agreement and protocol have effect, and sets out how the treaty applies, how double taxation is relieved, and how authorities exchange information and handle disputes.
Hong Kong SAR China
1 provisions
Certain Chinese nationals and Hong Kong permanent residents are exempt from salaries tax on qualifying income from the International Finance Corporation.
Hong Kong SAR China
1 provisions
An airline of one Contracting Party may be exempt from specified taxes in the other Contracting Party for qualifying aircraft-operation revenues.
Hong Kong SAR China
1 provisions
Airlines covered by Section 10 are exempt from certain taxes on aircraft-operation income, capital, assets, and gains, subject to reciprocity and timing rules.
Hong Kong SAR China
1 provisions
Article 9 exempts qualifying airline income, aircraft capital/assets, and gains from specified taxes between Hong Kong and Estonia, and it sets notification, dispute-resolution, commencement, and termination rules.
Hong Kong SAR China
2 provisions
This Order gives effect to a Hong Kong–UAE tax agreement and sets rules on covered persons, taxes, residence, permanent establishment, taxing rights, relief from double taxation, non-discrimination, mutual agreement, and information exchange.
Hong Kong SAR China
2 provisions
This order declares the New Zealand double tax arrangement and reproduces treaty rules for residents, covered taxes, permanent establishments, business profits, dividends, interest, royalties, employment, government service, students, and other income.
Hong Kong SAR China
1 provisions
Article 10 gives certain airlines tax exemptions on income, capital, assets, and gains linked to international aircraft operations.
Hong Kong SAR China
1 provisions
Article 9 exempts certain airline income, capital, assets, and gains from tax in the other Contracting Party, and sets rules for dispute consultation, notification, entry into force, and termination.