Main Menu
Inland Revenue Department Brand Hong Kong


  • Default font size
  • Bigger font size
  • Biggest font size
search
Share IconShare
  Home >  Tax Information - Individuals/Businesses  >  Double Taxation Relief and Exchange of Information Arrangements  >  Automatic Exchange of Financial Account Information  >  AEOI Legislation > Inland Revenue (Amendment) (No. 2) Ordinance 2017

Inland Revenue (Amendment) (No. 2) Ordinance 2017

The Inland Revenue (Amendment) (No. 2) Ordinance 2017 came into operation on 1 July 2017.

This Amendment Ordinance is mainly to –

  1. amend the definition of reportable jurisdiction so that reportable jurisdictions can include territories outside Hong Kong irrespective of whether they are parties to arrangements having effect under section 49(1A) of the Inland Revenue Ordinance and requiring disclosure of information concerning tax of the territories; and
  2. add 73 jurisdictions to the list of reportable jurisdictions (in addition to the 2 jurisdictions already included in the current list).

Click here to view full content of this Amendment Ordinance.

Click here to view the Press Release announced on 16 June 2017.

 

back to top