The Inland Revenue (Amendment) (No. 2) Ordinance was enacted in July 2013 to provide a legal framework for standalone tax information exchange agreements and to enhance the existing exchange of information arrangement. The Departmental Interpretation and Practice Notes No. 47 (“Exchange of Information”) is revised to set out the current practice on exchange of information upon requests received from treaty partners.
Change of Postal Address of Employer
(January 09, 2014)
The Administration has accepted the views of the members of Bills Committee of the Legislative Council and decided to withdraw the proposed BSD exemption for HKPR minors. For details, please refer to the Administration's written response.
(January 07, 2014)