We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Amid the global trend towards greater transparency in tax administration and closer cooperation between tax authorities, Hong Kong has so far lagged behind other developed economies in failing to incorporate in its double taxation agreements the latest Organisation for Economic Co-operation and Development cross-border tax information exchange standard
