Chwilio Deddfwriaeth

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The Double Taxation Relief (Shipping Transport) (Hong Kong) Order 2000

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. 1.This Order may be cited as the Double Taxation Relief...

  3. 2.It is hereby declared— (a) that the arrangements specified in...

  4. Signature

    1. SCHEDULE

      AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION ON REVENUES ARISING FROM THE BUSINESS OF SHIPPING TRANSPORT

      1. The Government of the United Kingdom of Great Britain and...

      2. Desiring to conclude an Agreement for the avoidance of double...

      3. Have agreed as follows:

      4. Article 1 Taxes Covered

        1. 1.This Agreement shall apply to taxes on income and on...

        2. 2.The existing taxes to which this Agreement shall apply are...

        3. 3.This Agreement shall also apply to any identical or substantially...

      5. Article 2 General definitions

        1. (1) For the purposes of this Agreement, unless the context...

        2. For the purposes of this sub-paragraph, the Government of a...

      6. Article 3 Shipping transport

        1. 1.Profits of an enterprise of a Contracting Party from the...

        2. 2.For the purposes of this Article, profits from the operation...

        3. 3.The provisions of paragraph (1) of this Article shall also...

        4. 4.Gains derived by an enterprise of a Contracting Party from...

        5. 5.Capital of an enterprise of a Contracting Party represented by...

      7. Article 4 Mutual agreement procedure

        1. The competent authorities of the Contracting Parties shall, through consultation,...

      8. Article 5 Entry into force

        1. Each of the Contracting Parties shall notify to the other...

      9. Article 6 Termination

        1. This Agreement shall remain in force until terminated by one...

        2. In witness whereof the undersigned, duly authorised thereto by their...

        3. Done in duplicate at Hong Kong this 25th day of...

  6. Explanatory Note

Yn ôl i’r brig

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