Hong Kong
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Portfolio of Laws
- Laws
- Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) Ordinance (cap. 615)Download
- Banking (Amendment) Ordinance 2012Download
- Banking Ordinance (Cap. 155)Download
- Bankruptcy (Amendment) Ordinance 2016Download
- Bankruptcy Ordinance (Cap.6)Download
- Business Registration (Amendment) Ordinance 2010Download
- Business Registration Ordinance (Cap. 310)Download
- Companies Ordinance 2012Download
- Electronic Transactions Ordinance (Cap. 553), as amended in 2016Download
- Inland Revenue Ordinance (1997 version, as amended, 2013)Download
- Interpretation & General Clauses Ordinance (Cap. 1), as amended in 2017Download
- Letter of Intent with Jersey 9 September 2005Download
- Limited Partnerships (Cap. 37) Ordinance, as amended in 2014Download
- Memorandum of Understanding with US Securities and Exchange Commission – October 1995Download
- Partnership Ordinance (Cap. 38) 1997Download
- Recognition of Trusts Ordinance (1997 version)Download
- Stamp Duty Ordinance (1997 version, as amended, 2013)Download
- Trust Law (Amendment) Ordinance 2013Download
- Trustee Ordinance (Cap. 29)Download
- Variation of Trusts (Cap. 253) Ordinance (updated)Download
- Partial Tax Treaties
- Air Services Income Agreement – MexicoDownload
- Air Services Income Agreement – NetherlandsDownload
- Air Services Income Agreement – New ZealandDownload
- Air Services Income Agreement – NorwayDownload
- Air Services Income Agreement – RussiaDownload
- Air Services Income Agreement – SwedenDownload
- Air Services Income Agreement – SwitzerlandDownload
- Air Services Income Agreement – United KingdomDownload
- Airline and Shipping Income Agreement – SingaporeDownload
- Airline and Shipping Income Agreement – Sri LankaDownload
- Shipping Income Agreement – DenmarkDownload
- Shipping Income Agreement – GermanyDownload
- Shipping Income Agreement – NetherlandsDownload
- Shipping Income Agreement – NorwayDownload
- Shipping Income Agreement – United KingdomDownload
- Shipping Income Agreement – United States of AmericaDownload
- Partial Tax Treaty pending
- Tax Treaties
- AustriaDownload
- Austria – Protocol (as amended, 2012)Download
- BelgiumDownload
- Belgium – Final ProtocolDownload
- BruneiDownload
- Brunei – ProtocolDownload
- CanadaDownload
- Canada – ProtocolDownload
- ChinaDownload
- China – ProtocolDownload
- China, People’s republic of (2010 Protocol)Download
- Czech RepublicDownload
- FranceDownload
- France – ProtocolDownload
- GuernseyDownload
- Guernsey – ProtocolDownload
- HungaryDownload
- Hungary – ProtocolDownload
- IndonesiaDownload
- Indonesia – ProtocolDownload
- IrelandDownload
- Ireland – ProtocolDownload
- ItalyDownload
- Italy – ProtocolDownload
- JapanDownload
- Japan – ProtocolDownload
- JerseyDownload
- Jersey – ProtocolDownload
- Korea, Republic ofDownload
- KuwaitDownload
- Kuwait – ProtocolDownload
- LatviaDownload
- LiechtensteinDownload
- LuxembourgDownload
- Luxembourg – 2010 ProtocolDownload
- MalaysiaDownload
- MaltaDownload
- Malta – ProtocolDownload
- MexicoDownload
- Mexico – ProtocolDownload
- NetherlandsDownload
- Netherlands – ProtocolDownload
- New ZealandDownload
- New Zealand – ProtocolDownload
- PortugalDownload
- Portugal – ProtocolDownload
- QatarDownload
- RomaniaDownload
- RussiaDownload
- Saudi ArabiaDownload
- South AfricaDownload
- South Africa – income tax agreementDownload
- SpainDownload
- Spain – ProtocolDownload
- SwitzerlandDownload
- Switzerland – ProtocolDownload
- Switzerland – Exchange of NotesDownload
- ThailandDownload
- Thailand – Final ProtocolDownload
- Thailand – Exchange of NotesDownload
- United Arab EmiratesDownload
- United KingdomDownload
- United Kingdom – ProtocolDownload
- VietnamDownload
- Vietnam – ProtocolDownload
- Vietnam – Second ProtocolDownload
- Tax Treaties pending
- Argentina (File to follow)Download
- Bahrain (File to follow)Download
- Bangladesh (File to follow)Download
- BelarusDownload
- Finland (File to follow)Download
- India (File to follow)Download
- Israel (File to follow)Download
- LatviaDownload
- Macedonia (File to follow)Download
- Mauritius (File to follow)Download
- Myanmar (File to follow)Download
- PakistanDownload
- Turkey (File to follow)Download
- Tax Information Exchange Agreements
- TIEAs pending