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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > Automatic Exchange of Financial Account Information > Reportable Jurisdictions

Reportable Jurisdictions

Subject to the passage of the Inland Revenue (Amendment) (No. 3) Bill 2017, reporting financial institutions have to report to the Department financial account information of tax residents of the following reportable jurisdictions starting from 2018:

  Jurisdiction First Information Period
1. Antigua and Barbuda 1.7.2017 – 31.12.2017
2. Argentina 1.7.2017 – 31.12.2017
3. Australia 1.7.2017 – 31.12.2017
4. Austria 1.7.2017 – 31.12.2017
5. Bahamas 1.7.2017 – 31.12.2017
6. Belgium 1.7.2017 – 31.12.2017
7. Brazil 1.7.2017 – 31.12.2017
8. Brunei 1.7.2017 – 31.12.2017
9. Bulgaria 1.7.2017 – 31.12.2017
10 Canada 1.7.2017 – 31.12.2017
11. Cayman Islands 1.7.2017 – 31.12.2017
12. Chile 1.7.2017 – 31.12.2017
13. Mainland of China 1.7.2017 – 31.12.2017
14. Colombia 1.7.2017 – 31.12.2017
15. Costa Rica 1.7.2017 – 31.12.2017
16. Croatia 1.7.2017 – 31.12.2017
17. Curacao 1.7.2017 – 31.12.2017
18. Cyprus 1.7.2017 – 31.12.2017
19. Czech 1.7.2017 – 31.12.2017
20. Denmark 1.7.2017 – 31.12.2017
21. Estonia 1.7.2017 – 31.12.2017
22. Faroes 1.7.2017 – 31.12.2017
23. Finland 1.7.2017 – 31.12.2017
24. France 1.7.2017 – 31.12.2017
25. Germany 1.7.2017 – 31.12.2017
26. Gibraltar 1.7.2017 – 31.12.2017
27. Greece 1.7.2017 – 31.12.2017
28. Greenland 1.7.2017 – 31.12.2017
29. Grenada 1.7.2017 – 31.12.2017
30. Guernsey 1.7.2017 – 31.12.2017
31. Hungary 1.7.2017 – 31.12.2017
32. Iceland 1.7.2017 – 31.12.2017
33. India 1.7.2017 – 31.12.2017
34. Indonesia 1.7.2017 – 31.12.2017
35. Ireland 1.7.2017 – 31.12.2017
36. Isle of Man 1.7.2017 – 31.12.2017
37. Israel 1.7.2017 – 31.12.2017
38. Italy 1.7.2017 – 31.12.2017
39. Japan 1.1.2017 – 31.12.2017
40. Jersey 1.7.2017 – 31.12.2017
41. Korea 1.7.2017 – 31.12.2017
42. Kuwait 1.7.2017 – 31.12.2017
43. Latvia 1.7.2017 – 31.12.2017
44. Lebanon 1.7.2017 – 31.12.2017
45. Liechtenstein 1.7.2017 – 31.12.2017
46. Lithuania 1.7.2017 – 31.12.2017
47. Luxembourg 1.7.2017 – 31.12.2017
48. Malaysia 1.7.2017 – 31.12.2017
49. Malta 1.7.2017 – 31.12.2017
50. Mauritius 1.7.2017 – 31.12.2017
51. Mexico 1.7.2017 – 31.12.2017
52. Montserrat 1.7.2017 – 31.12.2017
53. Netherlands 1.7.2017 – 31.12.2017
54. New Zealand 1.7.2017 – 31.12.2017
55. Norway 1.7.2017 – 31.12.2017
56. Poland 1.7.2017 – 31.12.2017
57. Portugal 1.7.2017 – 31.12.2017
58. Qatar 1.7.2017 – 31.12.2017
59. Romania 1.7.2017 – 31.12.2017
60. Russia 1.7.2017 – 31.12.2017
61. Saint Vincent and the Grenadines 1.7.2017 – 31.12.2017
62. Saudi Arabia 1.7.2017 – 31.12.2017
63. Seychelles 1.7.2017 – 31.12.2017
64. Singapore 1.7.2017 – 31.12.2017
65. Slovak Republic 1.7.2017 – 31.12.2017
66. Slovenia 1.7.2017 – 31.12.2017
67. South Africa 1.7.2017 – 31.12.2017
68. Spain 1.7.2017 – 31.12.2017
69. Sweden 1.7.2017 – 31.12.2017
70. Switzerland 1.7.2017 – 31.12.2017
71. United Arab Emirates 1.7.2017 – 31.12.2017
72. United Kingdom 1.1.2017 – 31.12.2017
73. Uruguay 1.7.2017 – 31.12.2017
74. Vanuatu 1.7.2017 – 31.12.2017

 

Note 1: The first information period refers to the first period the information of which has to be reported to the Department.
Note 2: Competent Authority Agreements have been signed with Belgium, Canada, Guernsey, Italy, Japan, Korea, Mexico, the Netherlands, Portugal, South Africa and the United Kingdom.
Note 3: Though Turkey is currently not on the above list, Turkey has expressed its interest to conduct automatic exchange of financial account information with Hong Kong.

 

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