The provisions of the tax treaty between Hong Kong and Spain came into effect on 1 January 2013 in Spain. In Hong Kong, the provisions will come into effect on 1 April 2013.
The treaty was signed on 1 April 2011 and came into force on 16 April 2013.
As per the treaty the following withholding taxes will apply:
Cyprus Self-Managed Alternative Investment Funds with Limited Number of Persons (AIFLNP) - Compliance Calendar Have you ever been in a situation where although you have the competency to perform a task you are unsure what the totality of the task might be? This situation can arise when numerous regulatory requirements are imposed on an organisation and further exacerbated by the almost exponential increase in the velocity of change of these requirements.Read more