New Tax Treaty between Hong Kong and The Netherlands (flyer)

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荷兰王国和中国香港特别行
政区新税收协定生效

16/11/2011

On 22 March 2010, the first Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, including the relating Protocol was signed between the Netherlands and Hong Kong. As amended by the 2011 exchange of notes, the Treaty entered into force on 24 October 2011, which will have effect for any year beginning on or after 1 April 2012 in Hong Kong and any taxable years and periods beginning on or
after 1 January 2012 in the Netherlands.

2010 年 3 月 22 日，荷兰和香港签署了第一份关
于所得避免双重征税和防止偷漏税的协定（简称
“ 协定”）及其议定书。 2011 年根据换文修改后，
该协定在 2011 年 10 月 24 日生效，将对香港
2012 年 4 月 1 日或以后开始的课税年度和荷兰
2012 年 1 月 1 日或以后开始的纳税年度产生效
力。