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. |