The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Croatia for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance (the Agreement) was formally signed by the Hong Kong Special Administrative Region (Hong Kong) with Croatia in January 2024.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides, through official channels, of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 22 October 2024, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 156 of 2024. The Order was laid before the Legislative Council for negative vetting on 30 October 2024. The vetting period expired on 27 November 2024 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 20 December 2024. Croatia sent Hong Kong a notification dated 16 April 2024 confirming the completion of their required internal procedures. Hong Kong sent a notification of the completion of the required internal procedures to Croatia on 20 December 2024. The Agreement therefore entered into force on 20 December 2024. According to Article 28 of the Agreement, the provisions of the Agreement shall have effect in respect of Hong Kong tax for any year of assessment beginning on or after 1 April 2025.

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the People's Republic of Bangladesh for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (the Agreement) was formally signed by the Hong Kong Special Administrative Region (Hong Kong) with Bangladesh in August 2023.

According to Article 30 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 22 October 2024, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 155 of 2024. The Order was laid before the Legislative Council for negative vetting on 30 October 2024. The vetting period expired on 27 November 2024 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 20 December 2024. Bangladesh sent Hong Kong a notification dated 30 October 2024 confirming the completion of their required internal procedures. Hong Kong sent a notification of the completion of the required internal procedures to Bangladesh on 20 December 2024. The Agreement therefore entered into force on 20 December 2024. According to Article 30 of the Agreement, the provisions of the Agreement shall have effect in respect of Hong Kong tax for any year of assessment beginning on or after 1 April 2025.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Mauritius for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (the Agreement) was formally signed by the Hong Kong Special Administrative Region (Hong Kong) with Mauritius in November 2022.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 25 April 2023, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 68 of 2023. The Order was laid before the Legislative Council for negative vetting on 3 May 2023. The vetting period expired on 31 May 2023 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 23 June 2023. Mauritius sent Hong Kong a notification dated 18 May 2023 confirming the completion of their required internal procedures. Hong Kong sent a notification of the completion of the required internal procedures to Mauritius on 23 June 2023. The Agreement therefore entered into force on 23 June 2023. According to Article 28 of the Agreement, the provisions of the Agreement shall have effect in respect of Hong Kong tax for any year of assessment beginning on or after 1 April 2024.

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The Agreement between the Hong Kong Special Administrative Region of the People's Republic of China (“the Hong Kong SAR”) and Georgia for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance ("the Agreement") was formally signed in October 2020.

According to Article 28 of the Agreement, the Agreement shall enter into force on the first day of the month following the date of the receipt, through official channels, of the later written notification indicating the completion of the internal procedures necessary for the entry into force of the Agreement.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 20 October 2020, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 211 of 2020. The Order was laid before the Legislative Council for negative vetting on 28 October 2020. The vetting period expired on 25 November 2020 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 18 December 2020. The Hong Kong SAR sent a notification of the completion of the required internal procedures to Georgia on 18 December 2020, and received on 3 June 2021 a notification dated 31 May 2021 from Georgia confirming the completion of their required internal procedures. The Agreement therefore entered into force on 1 July 2021. According to Article 28 of the Agreement, the Agreement shall have effect in respect of Hong Kong SAR tax for any year of assessment beginning on or after 1 April 2022.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China (“the Hong Kong SAR”) and the Government of the Republic of Serbia for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance ("the Agreement") was formally signed in August 2020.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 20 October 2020, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 210 of 2020. The Order was laid before the Legislative Council for negative vetting on 28 October 2020. The vetting period expired on 25 November 2020 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 18 December 2020. The Hong Kong SAR sent a notification of the completion of the required internal procedures to Serbia on 18 December 2020. Serbia sent a notification dated 30 December 2020 confirming the completion of their required internal procedures. The Agreement therefore entered into force on 30 December 2020. According to Article 29 of the Agreement, the provisions of the Agreement shall have effect in respect of Hong Kong SAR tax for any year of assessment beginning on or after 1 April 2021.

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The Arrangement between the Hong Kong Special Administrative Region and the Macao Special Administrative Region for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“the Arrangement”) was formally signed in November 2019.

According to Article 28 of the Arrangement, the Arrangement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Arrangement, an Order was made by the Chief Executive in Council on 12 May 2020, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 84 of 2020. The Order was laid before the Legislative Council for negative vetting on 27 May 2020. The vetting period expired on 24 June 2020 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 17 July 2020. The Hong Kong SAR sent a notification of the completion of the required internal procedures to the Macao SAR on 17 July 2020. The Macao SAR sent a notification dated 18 August 2020 confirming the completion of their required internal procedures. The Arrangement therefore entered into force on 18 August 2020. According to Article 28 of the Arrangement, the provisions of the Arrangement shall have effect in Hong Kong in respect of taxes on income derived for any year of assessment beginning on or after 1 April 2021.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Kingdom of Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Agreement") was formally signed in June 2019.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of receipt of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 17 September 2019, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 117 of 2019. The Order was laid before the Legislative Council for negative vetting on 16 October 2019. The vetting period expired on 13 November 2019 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 6 December 2019. Hong Kong sent a notification of the completion of the required internal procedures to Cambodia on 6 December 2019, and received a notification dated 26 December 2019 from Cambodia confirming the completion of their required internal procedures on 27 December 2019. The Agreement has therefore entered into force on 27 December 2019 and shall have effect in Hong Kong, according to Article 28 of the Agreement, for any taxable periods beginning on or after 1 April 2020.

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Estonia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance ("the Agreement") was formally signed on 25 September 2019.

According to Article 27 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 8 October 2019, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 126 of 2019. The Order was laid before the Legislative Council for negative vetting on 16 October 2019. The vetting period expired on 13 November 2019 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 6 December 2019. Hong Kong sent a notification of the completion of the internal procedures to Estonia on 6 December 2019. Estonia sent Hong Kong a notification dated 18 December 2019 confirming the completion of their requisite internal procedures. The Agreement has therefore entered into force on 18 December 2019 and shall have effect in Hong Kong, according to Article 27 of the Agreement, for any year of assessment beginning on or after 1 April 2020.

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The Fifth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Fifth Protocol") was formally signed on 19 July 2019.

According to Article 7 of the Fifth Protocol, the Fifth Protocol shall, upon the written notifications by both Sides of the completion of their respective required approval procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Fifth Protocol, an Order was made by the Chief Executive in Council on 17 September 2019, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 118 of 2019. The Order was laid before the Legislative Council for negative vetting on 16 October 2019. The vetting period expired on 13 November 2019 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 6 December 2019. Hong Kong sent a notification of the completion of the required approval procedures to the Mainland on 6 December 2019, and received a notification also dated 6 December 2019 from the Mainland confirming the completion of their required approval procedures. The Fifth Protocol has therefore entered into force on 6 December 2019. According to Article 7 of the Fifth Protocol, the provisions of the Fifth Protocol shall apply in Hong Kong to income derived in the years of assessment beginning on or after 1 April 2020.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Finland for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance ("the Agreement") was formally signed on 24 May 2018.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the thirtieth day after the receipt of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 4 September 2018, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 156 of 2018. The Order was laid before the Legislative Council for negative vetting on 10 October 2018. The vetting period expired on 28 November 2018 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 30 November 2018. Finland sent Hong Kong a notification dated 2 November 2018 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Finland and Finland acknowledged receipt on 30 November 2018. The Agreement has therefore entered into force on 30 December 2018 and shall have effect in Hong Kong, according to Article 28 of the Agreement, for any year of assessment beginning on or after 1 April 2019.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (“the Agreement”) was formally signed on 19 March 2018.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 4 September 2018, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 155 of 2018. The Order was laid before the Legislative Council for negative vetting on 10 October 2018. The vetting period expired on 28 November 2018 and no resolution was passed by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 30 November 2018. India sent Hong Kong a notification dated 11 May 2018 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to India on 30 November 2018. The Agreement has therefore entered into force on 30 November 2018 and shall have effect in Hong Kong, according to Article 29 of the Agreement, for any year of assessment beginning on or after 1 April 2019.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 24 August 2017.

According to Article 28 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the first day of the second month following the month in which the later of these notifications was received.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 8 May 2018, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 89 of 2018. The Order was laid before the Legislative Council for negative vetting on 23 May 2018. The vetting period expired on 20 June 2018 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 13 July 2018. Saudi Arabia sent Hong Kong a notification dated 17 April 2018 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Saudi Arabia and Saudi Arabia acknowledged receipt on 13 July 2018. The Agreement has therefore entered into force on 1 September 2018 and shall have effect in Hong Kong, according to Article 28 of the Agreement, for any year of assessment beginning on or after 1 April 2019.

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Second Protocol to Amend the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Signed at Auckland on 1 December 2010 and the Protocol thereto ("the Second Protocol") was formally signed in June 2017.

According to paragraph 2 of the Second Protocol, the Second Protocol shall, upon the written notifications by both Contracting Parties of the completion of their respective required approval procedures, enter into force on the date of the later of these notifications.

For the purpose of giving effect to the Second Protocol, an Order was made by the Chief Executive in Council on 3 October 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 154 of 2017. The Order was laid before the Legislative Council for negative vetting on 11 October 2017. The vetting period expired on 8 November 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 22 December 2017. Hong Kong sent a notification of the completion of the approval procedures to New Zealand on 22 December 2017. New Zealand sent Hong Kong a notification dated 9 August 2018 confirming the completion of their requisite approval procedures. The Second Protocol therefore entered into force on 9 August 2018 and has immediate effect.

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The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital ("the Agreement") was formally signed on 16 January 2017.

According to Article 29 of the Agreement, the Agreement shall, upon the written notifications by both sides of the completion of their respective required internal procedures, enter into force on the date of receipt of the last notification.

For the purpose of giving effect to the Agreement, an Order was made by the Chief Executive in Council on 27 June 2017, under section 49(1A) of the Inland Revenue Ordinance. The Order was published in the Gazette as Legal Notice 136 of 2017. The Order was laid before the Legislative Council for negative vetting on 5 July 2017. The vetting period expired on 18 October 2017 and no resolution was made by the Legislative Council to amend the whole or any part of the Order. Thereafter, the Order came into operation on 24 November 2017. Belarus sent Hong Kong a notification dated 12 May 2017 confirming the completion of their requisite internal procedures. Hong Kong sent a notification of the completion of the internal procedures to Belarus on 24 November 2017 and Belarus acknowledged receipt on 30 November 2017. The Agreement has therefore entered into force on 30 November 2017 and shall have effect in Hong Kong, according to Article 29 of the Agreement, for any year of assessment beginning on or after 1 April 2018.

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 17 February 2017.

The Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("the Agreement") was formally signed on 13 April 2016.

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