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USA

USA
USA - USA
Nature
Tax Information Exchange Agreement
Shipping Income Agreement
(see note 1)
Date of Signature
of Agreement
25.03.2014
01.08.1989
16.08.1989
Date of S49 Order
15.04.2014
29.08.1989
Date of Entry into Force
20.06.2014
16.08.1989
Effective From
20.06.2014
Year of Assessment
1987/1988
IRO Sub-legislation
Reference
CK

 

Note 1: In October 2020, the USA announced the termination of the Shipping Income Agreement with Hong Kong with effect from 1 January 2021.