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United Kingdom–Hong Kong 2010 Convention: official synthesis

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Unreviewed · applicability unverifiedPublisher synthesis · authentic texts prevail

Contents

Article 1 · persons covered

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · resident

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · shipping and air transport

Article 9 · associated enterprises

Article 10 · dividends

Article 11 · Interest

Article 12 · royalties

Article 13 · capital gains

Article 14 · income from employment

Article 15 · directors’ fees

Article 16 · artistes and sportsmen

Article 17 · pensions

Article 18 · government service

Article 19 · students

Article 20 · other income

Article 21 · methods of elimination of double taxation

Article 22 · non-discrimination

Article 23 · mutual agreement procedure

Article 24 · exchange of information

Article 25 · members of government missions

Article 26 · entry into force

Article 27 · termination