HK, United Arab Emirates tax treaty in force

The agreement between Hong Kong and the United Arab Emirates for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income has entered into force, a Government spokesman said today (December 18).

The agreement was signed in December last year. It came into force on December 10, 2015, after the completion of ratification procedures on both sides. It will be in effect in Hong Kong for any year of assessment beginning on or after April 1, 2016.