Hong Kong (HK)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019

Notes

 
According to the OECD, "The Inland Revenue Department of Hong Kong (“IRD”) may publish some ARs [Advance Rulings] on its website in redacted form" (OECD UTR 2018: 188). This has been confirmed through searching the IRD website (ird.gov.hk).

Sources

OECD UTR 2018
 
https://www.ird.gov.hk/eng/ppr/arc.htm