According to Inland Revenue Department
The Comprehensive Avoidance of Double Taxation Agreements (CDTAs) with Cambodia and Estonia signed in June and September this year respectively came into force on December 27 and 18, 2019, respectively, after the completion of the relevant ratification procedures. The CDTAs will have effect in respect of Hong Kong tax for any taxable periods beginning on or after April 1, 2020, a Government spokesman said today (December 27).
Cambodia and Estonia were the 38th and 75th largest trading partners of Hong Kong in 2018 respectively. The CDTAs will bring a greater degree of certainty on tax liabilities for those who engage in cross-border business activities, and help promote bilateral trade and investment activities.