The income tax treaty between Hong Kong and India entered into force on 30 November 2018. The treaty, signed 19 March 2018, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Hong Kong profits tax, salaries tax, and property tax, and covers Indian income tax, including any surcharge. Residence If a company is considered resident in both Contracting Parties, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, the company will not be entitled to any relief or exemption from tax...