A Double Taxation Agreement (DTA is a bilateral agreement between Hong Kong and other jurisdictions to prevent the taxation of the same income in both locations. Hong Kong has established DTAs with various countries, including Austria, Canada, India, Japan, and the United Kingdom, among others.
These agreements specify the rules for allocating taxing rights over different types of income, such as dividends, interest, and royalties. The DTAs typically outline the procedures for resolving disputes related to taxation and provide mechanisms to relieve double taxation. In Hong Kong, the Inland Revenue Ordinance (IRO) governs the implementation of these agreements. Notably, the DTAs may be modified by the Multilateral Instrument (MLI) or other protocols.
Double Taxation Agreements address aspects like taxation of dividends, interest income, and capital gains. Businesses engaging in cross-border activities can benefit from DTAs to avoid double taxation, enhance investment conditions, and foster economic cooperation between Hong Kong and its treaty partners.
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To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
Functional
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
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The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
A Double Taxation Agreement (DTA is a bilateral agreement between Hong Kong and other jurisdictions to prevent the taxation of the same income in both locations. Hong Kong has established DTAs with various countries, including Austria, Canada, India, Japan, and the United Kingdom, among others.