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Arrangement between Mainland and Hong Kong on Automatic Exchange of Financial Account Information in Tax Matters Comes into Effect

On 11 September, the Hong Kong SAR Government announced that the arrangement on the automatic exchange of financial account information in tax matters (AEOI) between the Chinese mainland and Hong Kong had come into effect on 6 September. It is expected that the two parties will conduct AEOI for the first time later in the month. Similar first-time exchanges with 49 other tax jurisdictions will also be carried out at the same time.

Hong Kong has earlier activated automatic exchange relationships with 49 other jurisdictions on the basis of similar bilateral competent authority agreements or a multilateral competent authority agreement under the Convention on Mutual Administrative Assistance in Tax Matters. Hong Kong will undertake its obligations to implement AEOI in accordance with the Common Reporting Standard promulgated by the Organisation for Economic Co-operation and Development.

For further details, please visit the following link:

Arrangement on automatic exchange of financial account information in tax matters between Mainland and HKSAR in force

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