| 1. | " the agreement also formalises the tax relief currently offered by the two tax authorities , thus providing a further level of certainty and stability to existing and potential investors alike
马时亨说：有关协定正式确立目前两地徵税机关提供的税项宽免安排，为投资者及有意投资的人士提供一个更明确稳定的投资环境。 |
| 2. | It also formalises the tax relief being offered by the two tax authorities unilaterally at present , thereby providing a further level of certainty and stability to potential investors . in some instances , taxes are reduced
协定亦确立了目前两地徵税机关单方面所提供的税项宽免安排，从而为有意投资的人士提供一个更明确稳定的投资环境。 |
| 3. | " the agreement also formalises the tax relief being offered by the two tax authorities at present , thus providing a further level of certainty and stability to existing and potential investors alike , " mr ma said
马时亨补充说：有关协定正式确立目前两地徵税机关提供的税项宽免安排，为投资者及有意投资的人士提供一个更明确稳定的投资环境。 |
| 4. | " through the allocation of taxing rights between the two places and the provision of tax relief in case of double taxation , the agreement will ensure that investors will not have to pay tax twice on a single source of income , " a government spokesman said
政府发言人说：透过明确划分两地之间的徵税权及提供税项宽免，该协定可确保泰国及香港的投资者无须为同一收入两度缴税。 |
| 5. | In simple terms , the agreement will translate into tax savings to thai and hong kong investors doing businesses in each other s area , through the allocation of taxing rights between the two places and the provision of tax relief in the case of double taxation , " mr ma said
简言之，透过提供税项宽免及明确划分两地之间的徵税权，这项协定会为泰国及香港的投资者在彼此的地方经商所赚取的某些收入节省税款。 |
| 6. | In simple terms , the agreement will translate into tax savings to belgian and hong kong investors doing businesses in each other s area , through the allocation of taxing rights between the two places and the provision of tax relief in case of double taxation , " mr ma said
简言之，透过提供税项宽免及明确划分两地之间的徵税权，这项协定会为比利时和香港的投资者在彼此的地方经商所赚取的某些收入节省税款。 |
| 7. | This is a very important agreement . through the allocation of taxing rights between the two places , and the provision of tax relief in case of double taxation , the agreement ensures that investors will not have to pay tax twice on a single source of income
今天，香港与比利时签订的全面性避免双重徵税协定，是一项非常重要的协定，透过提供税项宽免及明确划分两地之间的徵税权，可确保投资者无须为同一收入来源两度缴税。 |
| 8. | In simple terms , the agreement will bring about tax savings in respect of certain income to belgian and hong kong investors doing business in each other s jurisdictions . it also formalizes the tax relief being offered by the two tax authorities at present , thus providing a further level of certainty and stability to existing and potential investors alike
简言之，这项协定会为比利时和香港的投资者在彼此的地方经商所赚取的某些收入节省税款，并正式确立目前两地徵税机关提供的税项宽免安排，为投资者及有意投资的人士提供一个更明确稳定的投资环境。 |
| 9. | A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings
A部：有关亏损的税项宽免限制第22b条b部：租赁安排第39e条c部：一般反避税条文第61条d部：一般反避税条文第61a条e部：亏损公司第61b条f部： ramsay原则g部：避税个案的罚则h部：有关租赁融资的指引 |
| 10. | " the agreements provide that the hksar and the respective countries will provide reciprocal tax exemption for income , profits and property of aircraft and or ship operators of the other side derived from operating aircraft and or ships in their own area . this is mutually beneficial to the airline and or shipping businesses of both hong kong and the respective countries , " a government spokesman said
政府发言人说：协定中列明香港特区政府与签订协定的国家，会互相为对方地区内的船舶营运者及或空运经营者，就其自经营航运及或空运业务所得的入息利润和资产提供税项宽免。 |
