Why was Hong Kong unable to substantially implement tax information exchange in time?
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
9-1-2010
Volume
36
Issue
5
First Page
71
Last Page
80
Publisher
CCH
Abstract
Hong Kong committed to introducing the necessary changes to enable it to adopt the liberalized tax information exchange provisions as early as 2005. However, Hong Kong was unable to conclude 12 bilateral tax agreements that contained the liberalized tax information exchange provisions by February 2010.1 This article explains the reasons for Hong Kong’s failure to meet the February 2010 deadline to substantially implement the tax information exchange provision in accordance with its commitment to the OECD.
Print ISSN
00977314
Publisher Statement
Copyright @ 2010 M. Pheny and P.W.Y. Wong. Access to external full text or publisher's version may require subscription.
Language
English
Recommended Citation
Pheny, M., & Wong, P. W. Y. (2010). Why was Hong Kong unable to sustantially implement tax information exchange in time? International Tax Journal, 36(5), 71-80.