International Taxation - Hong Kong


Tax treaties 

Bilateral tax treaties concluded with treaty partners [read]

The Arrangement for the Avoidance of Double Taxation between the Central Government and the Government of HK Special Administrative Region (Consolidated Version incorporating the Protocols) [read] [Chinese consolidated version, read]

Multilateral tax treaties

  • Multilateral Convention to implement treaty-related measure to prevent BEPS (the Multilateral BEPS Convention) [read]
  • The MLI positions of signatories and parties to the Multilateral BEPS Convention [read]

​Multilateral Convention on mutual administrative assistance in tax matters [read]

  • Inland Revenue (Convention on Mutual Administrative Assistance in Tax Matters) Order [read]


Exchange of Information

Automatic exchange of information [AEOI]

Exchange of information upon request [EOIR]

Tax identification number [TIN]

Reporting by trusts as FIs under HK CRS rules [CRS]

Country-by-country reporting [CbCR]




Between CRS and FATCA

Between model 1-IGA and model 2-IGA

Usefual references