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Double Taxation Relief and Exchange of Information Arrangements
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Limited Double Taxation Agreements
Shipping Income Agreements concluded
|
Country / Region
|
Date of
Signature
|
Date of
S49 Order |
Date of
Entry into Force |
Effective From
|
IRO
Sub-legislation Reference |
|
Denmark
|
09.12.2004
|
07.06.2005
|
16.12.2005
|
Year of Assessment
2005/2006 |
|
|
Germany
|
13.01.2003
|
16.11.2004
|
17.01.2005
|
Year of Assessment
1998/1999 |
|
|
Netherlands
|
02.11.2000
|
20.02.2001
|
17.10.2001
|
Year of Assessment 2002/2003
or Year of Assessment 1998/1999 upon an enterprise’s request |
|
|
Norway
|
16.10.2003
|
16.11.2004
|
11.01.2005
|
Year of Assessment
2005/2006 |
|
|
United Kingdom
|
25.10.2000
|
20.02.2001
|
03.05.2001
|
Year of Assessment
2002/2003 |
|
|
USA
(see note 1)
|
01.08.1989
and
16.08.1989 |
29.08.1989
|
16.08.1989
|
Year of Assessment
1987/1988 |
| Note | 1: | In October 2020, the USA announced the termination of the Shipping Income Agreement with the Hong Kong Special Administrative Region with effect from 1 January 2021. |