Sunday, March 03, 2019

Hong Kong - Refinements to Legislative Framework of Automatic Exchange of Financial Account Information in Tax Matters to come into force

The Inland Revenue (Amendment) (No. 2) Ordinance 2019 (Amendment Ordinance) is gazetted today (March 1). The legislative framework of automatic exchange of financial account information in tax matters (AEOI) under the Inland Revenue Ordinance (Cap. 112) (IRO) will be refined with effect from January 1, 2020 for better aligning the relevant provisions with the requirements promulgated by the Organisation for Economic Co-operation and Development (OECD).

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