Hong Kong (HK)

Jurisdiction Overview

363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019


Hong Kong issues tax rulings. According to the OECD: "The Tax Treaty Section is responsible for issuing APAs and the Profits Tax Unit and the Commissioner’s Unit are responsible for issuing ARs within the other three categories of tax rulings. The Inland Revenue Department of Hong Kong (“IRD”) may publish some ARs on its website in redacted form" (OECD UTR 2018: 188).


OECD UTR 2018: 188
IBFD 2019b