Treaty between Hong Kong and United Kingdom enters into force

The income and capital gains tax treaty and protocol between Hong Kong and the United Kingdom, signed on 21 June 2010, entered into force on 20 December 2010. The treaty generally applies for Hong Kong from 1 April 2011, for the UK from 1 April 2011 for corporate taxes, and from 6 April 2011 for income and capital gain taxes.