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Exchange of Information

Hong Kong, as a responsible member of the international community, is committed to

enhancing tax transparency and preventing tax evasion. There are two types of exchange of
information instruments: the exchange of information article incorporated in the
Comprehensive Double Taxation Agreements / Arrangements (DTAs) and Tax Information
Exchange Agreements (TIEAs).

Hong Kong's treaty partners may make a request for exchange of information to the Hong
Kong competent authority under the Exchange of Information article in the DTAs or TIEAs.

Mechanism to Exchange Information

Under the current mechanism, Hong Kong will:

supply information upon receipt of a specific request from the competent authority of a
treaty partner;
authorise the exchange of information in relation to taxes covered by the DTA / TIEA;
disclose information which relates to a period after the DTA / TIEA came into operation;
give prior notification to the subject person before the information is exchanged unless
exceptional circumstances exist; and
endeavour to furnish a reply to the treaty partner within 90 days after receipt of a request
for exchange of information.

The subject person concerned will have the right to request a copy of the information and to
amend factual errors. The person can appeal to the Financial Secretary if the amendment
request is refused by the Commissioner of Inland Revenue.

Request by Treaty Partner

The Hong Kong competent authority is the Commissioner of Inland Revenue or his authorised
representatives. The request for exchange of information should be made to:

The Hong Kong Competent Authority

36/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
[Attn: Chief Assessor (Tax Treaty)]

The treaty partner can also email the Hong Kong competent authority at taxtt@ird.gov.hk.

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The treaty partner should provide in a request for exchange of information all the relevant facts
including the particulars in Annex of Departmental Interpretation and Practice Notes No. 47 -
Exchange of Information.

More Information

For more information, please refer to Departmental Interpretation and Practice Notes No. 47 -
Exchange of Information.

2017 ©| Important notices | Privacy policy Last review date: 23 June 2020

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