 |
|
|
 |
|
| |
|
| Lowtax Network Sites |
| Lowtax Network Portal:
'Low-tax' business and investment in the top 50 jurisdictions covered in
exceptional detail. |
| Tax News: Global
tax news, continuously updated through the day. |
| Investors Offshore:
The independent offshore and alternative investment guide for expatriates
and the globally aware investor. Sponsored by HSBC
Bank International. |
| Law & Tax
News: Daily news and background data on tax and legal developments
for international business. |
| Offshore-e-com:
A topical guide to offshore e-commerce focused on tax and regulation. |
| Lowtax Library:
One of the web's largest and most authoritative business and investment
information sources. |
| US Tax Network:
The resource for free online US taxation information, covering: corporate
tax, individual tax, international tax, expatriates, sales and e-commerce
tax, investment tax. |
| Personal
Business Tax Guide: Providing essential tax news and information
on business for contractors, entrepreneurs, professionals, small businesses,
artists, sportspersons and entertainers. |
| Offshore Trusts
Guide: OTG publishes news, features and newsletters on the use of
offshore trust structures. |
| TreatyPro: Online
tax treaty resource. |
|
|
| Hong Kong And Malta To Discuss DTA |
by Mary Swire, Tax-News.com, Hong Kong
Monday, January 25, 2010
Malta and Hong Kong have been holding preliminary meetings on a bilateral double
taxation agreement (DTA), in preparation for technical discussions
scheduled to commence in March this year.
Malta’s Parliamentary Secretary for Revenues and Land, Jason Azzopardi,
has been holding meetings in Hong Kong on such an agreement, which would be
the first DTA entered into by Hong Kong with a country in the south of Europe.
Malta will therefore hope to gain from a DTA with Hong Kong, not only because
the latter is a major and developing financial and investment center in Asia,
but also because it may become a staging point for Hong Kong into its neighbors
in southern Europe and North Africa.
Until June 2001, Hong Kong had no DTAs in place. However, its government is
now entering an increasing number of tax treaties of various types. It can now
negotiate its own DTAs independently of China. It is not able to take advantage of any DTAs which China may enter into
because only mainland taxes are mentioned in those treaties.
Malta itself has entered into more than 50 DTAs, including with the United
Kingdom, Australia, Canada, France, Germany and Italy. All of these agreements
follow the Organization for Economic Cooperation and Development model tax
treaty convention. No details are yet available of the terms and conditions
of the proposed DTA with Hong Kong.
A comprehensive report in our Intelligence Report series
giving a country-by-country analysis of offshore investment funds, stock exchanges
and trusts, with an analysis of the US QI regime, is available in the Lowtax
Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp
and a description of the report can be seen at
http://www.lowtaxlibrary.com/asp/description_report9.asp
|
|
|
|
| THE LOWTAX LIBRARY
One of the web's largest and
most authoritative business and investment information sources. Alongside
topical, daily news on worldwide
tax developments, you can receive weekly newswires or
access up-to-date intelligence
reports on a range of legal, tax and investment subjects.
FREE TRIAL NEWS SUBSCRIPTION
Our 16 constantly updated
intelligence reports cover every important aspect of 'offshore' and international
tax-planning in depth, including banking secrecy, the EU's savings tax
directive, offshore funds, e-commerce, offshore gaming and transfer pricing.
Reports are available for immediate downloading or as subscription
services with news pages.
|
|
 |
|
LAWANDTAX-NEWS.COM
