【Tax newsflash】Hong Kong-India Tax Treaty in Force

The Comprehensive Double Taxation Agreement (CDTA) for Hong Kong-India has entered into force since 30 November 2018 after the completion of ratification procedures.  The CDTA will be in effect starting from the year of assessment 2019/20 in Hong Kong and the fiscal year from 1 April 2019 in India. 

The Hong Kong-India CDTA was signed in March 2018 and can be downloaded from this link¹.  Please also refer to our Hong Kong Tax News (Issue 72)² published on 27 March 2018 for the key features of the CDTA.

Note:

1. https://www.elegislation.gov.hk/hk/cap112DD?pmc=0&m=0&pm=1

2. https://www2.deloitte.com/content/dam/Deloitte/cn/Documents/tax/hk-tax-news/deloitte-cn-tax-hktn-issue72-en-180328.pdf

   
   

Tax Newsflash is published for the clients and professionals of Deloitte Touche Tohmatsu. The contents are of a general nature only. Readers are advised to consult their tax advisors before acting on any information contained in this newsletter.

If you have any questions, please contact one of the following professionals:

Ryan Chang

Tax Partner

+852 2852 6768

ryanchang@deloitte.com 

Doris Chik

Tax Senior Manager

+852 2852 6608

dchik@deloitte.com.hk