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HK, Finland tax treaty in force

The Comprehensive Avoidance of Double Taxation Agreement (CDTA) between Hong Kong and Finland has entered into force on 30 December 2018.  It will have effect in respect of Hong Kong tax for the year of assessment beginning on or after April 1, 2019.

Finland was the 50th largest trading partner of Hong Kong in 2017.  The CDTA with Finland is the 40th CDTA signed by Hong Kong and the first one signed with a Nordic country.  It will bring a greater degree of certainty on taxation liabilities for those who engage in cross-border business activities, and help promote bilateral trade and investment activities.




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