• Hong Kong - Iceland
    Tax Information Exchange Agreement signed


    Hong Kong and Iceland signed a Tax Information Exchange Agreement on 22 August 2014.

    Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the bringing into force of the Agreement. The Agreement shall enter into force on the date of the later of these notifications.

    The provisions of the Agreement shall thereupon have effect for taxable periods beginning on or after the date on which the Agreement enters into force, or, where there is no taxable period, for all charges to tax arising on or after the date on which the Agreement enters into force.

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