RSS 
Share
Printer View 
Home >
Tax Information - Individuals/Businesses
>
Double Taxation Relief and Exchange of Information Arrangements
Competent Authority
For the purposes of Comprehensive Double Taxation Agreements / Arrangements, Tax Information Exchange Agreements and the Convention on Mutual Administrative Assistance in Tax Matters (collectively the Arrangements), the competent authority of the Hong Kong Special Administrative Region (Hong Kong) is the Commissioner of Inland Revenue or his authorised representative. The Commissioner has authorised the following public officers as his authorised representatives to perform the function of the competent authority of Hong Kong:
| Matters | Authorised representative |
|---|---|
| All matters relating to the Arrangements | Deputy Commissioner of Inland Revenue |
| Assistant Commissioner (International and Taxation Development) |
|
| Exchange of information on request | Chief Assessor (Tax Treaty) |
| Spontaneous exchange of information on tax rulings | Chief Assessor (Tax Treaty) |
| Automatic exchange of information on country-by-country reports | Chief Assessor (Profits Tax) |
| Automatic exchange of financial account information | Chief Assessor (Tax Treaty) |
| Mutual agreement procedure | Chief Assessor (Tax Treaty) |
Responsibilities
The competent authority of Hong Kong is responsible for handling the following matters:
- double taxation issues;
- mutual agreement procedure;
- advance pricing arrangement; and
- exchange of information.
Contact the Competent Authority
Correspondence relating to double taxation issues, mutual agreement procedure, advance pricing arrangement and exchange of information (except automatic exchange of information on country-by-country reports) should be addressed 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)]
Email address: taxtt@ird.gov.hk
For matters relating to automatic exchange of information on country-by-country reports, you can contact:
The Competent Authority of the Hong Kong Special Administrative Region
15/F, Inland Revenue Centre
5 Concorde Road, Kai Tak, Kowloon, Hong Kong
[Attn: Chief Assessor (Profits Tax)]
Email address: cbc_reporting@ird.gov.hk