Tax treaty Hongkong

作成日 2011年10月27日（木曜）09:00

 The tax treaty with Hongkong has entered into force on 24 October and will be applicable to Dutch taxes as of 1 January 2012 and to Hong Kong taxes as of 1 April 2012  (Hong Kong has a tax year that commences on 1 April).

The treaty avoids double taxation on income and capital gains and gives certainty about the fiscal treatment of income such as business profits, dividend, employment income and pensions. In addition the treaty is meant to avoid tax evasion and foresees in exchange of information.