International Taxation - Hong Kong

 

Tax treaties

Bilateral tax treaties [read]

Multilateral tax treaties

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