Hong Kong

hk-hong-kong


FATCA IGA Model Model 2 IGA
FATCA IGA Status Signed and “In Force”
FATCA CAA with the US
Treaty Relief under US Chapter 3
US Treaties and TIEAs Y
1st CRS Info Exch 2018
OECD AEoI MCAA Protocol/Amended Convention Committed
CRS Primary Legislation http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/HongKong-PrimaryLegislation.pdf
CRS Secondary Legislation n.a
CRS Guidance http://www.ird.gov.hk/eng/tax/aeoi/guidance.htm
CRS Excluded Financial Accounts http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/low-riskentityaccount/Hong-Kong-List-of-low-risk.pdf
CRS Schema Schema: hk_xmlschema_v1.0

Guide: HK CRS XML

CRS Approach Optional
ISO 3166 (2 digit alpha) HK
ISO3166 (3 digit numeric)
Numeric
344
Region APAC
Sub Region Eastern Asia
Fiscal Year 1 April – 31 March
ISO 4217 Currency Code HKD
About Hong Kong (China)

fatca-agreement-hong%20kong-11-13-2014

understanding-hong-kong

es12016202622

aeoi-hk-consultation-paper

qi-attachment-hong-kong