The provisions of the tax treaty between Hong Kong and Switzerland came into effect on 1 January 2013 in Switzerland. In Hong Kong, the provisions will come into effect on 1 April 2013.
The treaty was signed on 4 October 2011 and came into force on 15 October 2012.
As per the treaty the following withholding taxes will apply:
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more