HK, Finland tax treaty in force

  • December 31,2018
  • The Comprehensive Avoidance of Double Taxation Agreement (CDTA) between Hong Kong and Finland will enter into force on December 30, a government spokesman said today (December 28).

    The CDTA was signed in May this year. It will come into force on December 30, 2018 after the completion of ratification procedures on both sides. It will have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2019.

    Finland was the 50th largest trading partner of Hong Kong in 2017. The CDTA with Finland is the 40th CDTA signed by Hong Kong and the first one signed with a Nordic country. It will bring a greater degree of certainty on taxation liabilities for those who engage in cross-border business activities, and help promote bilateral trade and investment activities.

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