Hong Kong (HK)

Jurisdiction Overview

157 *Does the domestic administration have sufficient powers to obtain and provide banking information on request? Yes, but some problems.
 Data Date: 2019


While the Global Forum's 2013 report noted that "Hong Kong has a domestic tax interest requirement with respect to 3 of its 29 exchange of information partners" (GF 2013: 90); the 2019 report indicates that Hong Kong took actions to solve this, "with success in two cases and in progress in the other case" "and ensured its new treaties do not include a similar limitation" (GF 2019: 89). However, the same reports also notes that an EOI partner indicated that three out of seven requests on banking information were responded in more than 180 days (GF 2019: 95).


GF 2013: 90; GF 2019: 89, 95