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Hong Kong, Malta tax treaty in force

9 August 2012, 12:00am
The agreement between Hong Kong and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force, a government spokesman said today (July 30).

The agreement was signed in November last year. It came into force on July 18 after completion of ratification procedures on both sides. It will have effect in Hong Kong for any year of assessment beginning on or after April 1, 2013.