DT9200 - Double Taxation Relief Manual: Guidance by country :Hong Kong: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 21 June 2010
Statutory Instrument number: SI 2010 No. 2974
Entered into force: 20 December 2010
Has effect:
- in Hong Kong, from 1 April 2011
- in the UK, in respect of corporation tax, from 1 April 2011; in respect of income tax and capital gains tax, from 6 April 2011
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/hong-kong-tax-treaties