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Home Acts & Rules DTAA Agreements Hong Kong This

Hong Kong

Article 1 : Persons Covered
Article 2 : Taxes Covered
Article 3 : General Definitions
Article 4 : Resident
Article 5 : Permanent Establishment
Article 6 : Income from Immovable Property
Article 7 : Business Profits
Article 8 : Shipping and Air Transport
Article 9 : Associated Enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties
Article 13 : Fees for Technical Services
Article 14 : Capital Gains
Article 15 : Independent Personal Services
Article 16 : Dependent Personal Services
Article 17 : Directors’ Fees
Article 18 : Artistes and Sports persons
Article 19 : Pensions
Article 20 : Government Service
Article 21 : Students
Article 22 : Other Income
Article 23 : Methods for Elimination of Double Taxation
Article 24 : Non-Discrimination
Article 25 : Mutual Agreement Procedure
Article 26 : Exchange of Information
Article 27 : Members of Government Missions
Article 28 : Miscellaneous Rules
Article 29 : Entry into Force
Article 30 : Termination
Article PROTOCOL : PROTOCOL
 
 
 

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