Exchange of Information on Request

The Hong Kong Special Administrative Region (Hong Kong), as a responsible member of the international community, is committed to enhancing tax transparency and preventing tax evasion. Hong Kong has made use of Comprehensive Double Taxation Agreements / Arrangements (DTAs), Tax Information Exchange Agreements (TIEAs) and the Convention on Mutual Administrative Assistance in Tax Matter (MAC) as instruments for exchange of information with other jurisdictions.

Request by Treaty Partner

Hong Kong's treaty partners may make a request for exchange of information to the competent authority of Hong Kong under DTAs, TIEAs or the MAC.

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

The Competent Authority of the Hong Kong Special Administrative Region
17/F, Inland Revenue Centre
5 Concorde Road, Kai Tak, Kowloon, Hong Kong
[Attn: Chief Assessor (Tax Treaty)]

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

The treaty partner should provide in a request for exchange of information all the relevant facts including the particulars in Appendix 1 of Departmental Interpretation and Practice Notes No. 47 - Exchange of Information on Request.

More Information

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