Hong Kong

Jurisdiction Editor: Simon Rae

Banking Ordinance (1997 version, as amended, 2006) Bankruptcy Ordinance (1997 version, as amended, 2007) Business Registration Ordinance (1997 version, as amended, 2011) Companies Ordinance (1997 version, as amended, 2011) Electronic Transactions Ordinance (2000 version, as amended, 2010) Estate Duty Ordinance (1997 version, as amended, 2006) Foreign Corporations Ordinance (1997 version) Inland Revenue Ordinance (1997 version, as amended, 2011) Interpretation & General Clauses Ordinance (1997 version, as amended, 2009) Letter of Intent with Jersey – 9 September 2005 Limited Partnerships Ordinance (1997 version) Partnership Ordinance (1997 version) Perpetuities and Accumulations Ordinance (1997 version) Recognition of Trusts Ordinance (1997 version) Stamp Duty Ordinance (1997 version, as amended, 2011) Trustee Ordinance (1997 version, as amended, 2003) Variation of Trusts Ordinance (1997 version)

Tax Treaties

Austria Austria - Protocol Belgium Belgium - Final Protocol Brunei Brunei - Protocol China China - Protocol Hungary Hungary - Protocol Ireland Ireland - Protocol Japan Japan - Protocol Liechtenstein Luxembourg Luxembourg - 2010 Protocol Netherlands Netherlands - Protocol New Zealand New Zealand - Protocol Thailand Thailand - Final Protocol Thailand - Exchange of Notes United Kingdom United Kingdom - Protocol Vietnam Vietnam - Protocol

Tax Treaties - Pending

China - 2010 Protocol Czech Republic France France - Protocol Indonesia Indonesia - Protocol Kuwait Kuwait - Protocol Malta Malta - Protocol Portugal Portugal - Protocol Spain Spain - Protocol Switzerland Switzerland - Protocol

Tax Treaties - Pending, not yet signed

Jersey

Tax Treaties - in negitiation

Finland India

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