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Hong Kong and Spain tax treaty in force

From 13 April 2013

The agreement between Hong Kong and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force April 13.

The agreement was signed in April last year. It will be in effect in Hong Kong for any year of assessment beginning on or after April 1, 2013.

Details of the agreement are available at the Inland Revenue Department’s website.

www.ird.gov.hk