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 part sets out the Hong Kong–Romania double tax agreement, including key definitions, tax rules, information exchange, and procedures for mutual agreement and termination.
Hong Kong SAR China
1 provisions
Article 10 gives qualifying airlines tax exemptions for certain income, capital, assets, and gains linked to international aircraft operations, and sets out notification, dispute, entry-into-force, and termination rules.
Hong Kong SAR China
1 provisions
Article 10 exempts certain airline income, capital, assets, and gains from taxes in the other Contracting Party, and gives the competent authorities a consultation role on disputes.
Hong Kong SAR China
1 provisions
Airlines of one Contracting Party get exemptions from certain taxes on aircraft-related income, capital, assets, and gains, subject to specified conditions and an exception for similar double-taxation agreements.
Hong Kong SAR China
1 provisions
Airlines from one party can get exemptions from certain taxes in the other party for aircraft-operation income, capital/assets, and gains, subject to the article’s conditions.
Hong Kong SAR China
2 provisions
This Arrangement allocates taxing rights between the Mainland and Hong Kong for many income types and gives relief from double taxation.
Hong Kong SAR China
1 provisions
A person is exempt from profits tax on certain income from a PBoC debt instrument.
Hong Kong SAR China
1 provisions
Article 9 exempts certain airline income, capital, assets, and gains from tax in the other Contracting Party, and requires the competent authorities to consult on disputes.
Hong Kong SAR China
1 provisions
This provision declares that Article 10 applies to the Kenya–Hong Kong air services agreement and exempts qualifying airline income, capital/assets, and gains from certain taxes in the other party’s area.
Hong Kong SAR China
1 provisions
This document updates a tax treaty protocol, including rules on residence, permanent establishment, capital gains, employment income, and a teacher/researcher exemption.
Hong Kong SAR China
1 provisions
Certain airline income, capital, assets, and gains are exempt from specified taxes under the Hong Kong–Maldives arrangement.
Hong Kong SAR China
1 provisions
This provision says the listed airline tax exemptions and dispute-settlement arrangement apply to Article 9, and sets when the Article starts and stops applying.