Jun 2011, Issue 4
Comprehensive double tax agreements with Iberian countries
Hong Kong signed a comprehensive double tax agreement ("CDTA") with Portugal and Spain, the two countries on the Iberian Peninsula, on 22 March 2011 and 1 April 2011 respectively. The latest addition to the expanding list of Hong Kong CDTAs is the CDTA signed with the Czech Republic on 6 June 2011. This brings the number of CDTAs concluded by Hong Kong to 21. This News Flash highlights some of the key features of the CDTAs with Portugal and Spain as well as the key differences in the provisions of the Hong Kong / Spain CDTA and those of the treaty between Singapore and Spain, the latter was signed about two weeks after the Hong Kong / Spain one.
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