Hong Kong (HK)

Jurisdiction Overview

IDQuestionAnswer
318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard? No, except one-off EITI-style disclosure for new listed companies.
 Data Date: 2019

Notes

 
Only upon issuing fresh or first shares, extractive companies listed on the stock exchange need to disclose details about “payments made to host country governments in respect of tax, royalties and other significant payments on a country by country basis” (Hong Kong Stock Exchange Regulations, Chapter 18.05(6c)). According to the law, which came into effect in 2010, the disclosure should be made for mineral companies "if relevant and material" to their business operations (ibid).

Sources

http://www.hkex.com.hk/eng/rulesreg/listrules/mbrules/documents/chapter_18.pdf
 
Hong Kong Stock Exchange Regulations, Chapter 18.05(6c)
 
http://www.hkex.com.hk/eng/rulesreg/listrules/mbrules/documents/appendix_16.pdf
 
Email communication with Oxfam Hong Kong, 20.10.2017
 
Email communication with Global Witness China, 06.08.2019