OpenLegislation

Schedule AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION ON REVENUES ARISING FROM THE BUSINESS OF SHIPPING TRANSPORT

Original text. Later amendments are not shown.

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China;

Desiring to conclude an Agreement for the avoidance of double taxation on revenues arising from the business of shipping transport;

Have agreed as follows:

  1. Article 1Taxes Covered
  2. Article 2General definitions
  3. Article 3Shipping transport
  4. Article 4Mutual agreement procedure
  5. Article 5Entry into force
  6. Article 6Termination