Hong Kong: Global Forum on Transparency and Exchange of Information for Tax

Hong Kong (China) received an overall rating of Largely Compliant in its assessment against the international standard of exchange of information on request (EOIR) handled over the period from 1 October 2014 to 30 September 2017. Its legal framework is generally in line with the international standard, notably with recent improvements made on access to information and the extensive extension of its network of