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Hong Kong Competent Authority

For the purposes of the Comprehensive Double Taxation Agreements / Arrangement, the Tax Information Exchange Agreements and the Convention of Mutual Administrative Assistance in Tax Matters (collectively “the Arrangements”), the Hong Kong competent authority is the Commissioner of Inland Revenue or his authorized representative. The Commissioner has authorized the following public officers as his authorized representatives to perform the function of the Hong Kong competent authority:

 Matters Authorized representative
 All matters relating to the Arrangements  Deputy Commissioner of Inland Revenue
 Exchange of information on request  Chief Assessor (Tax Treaty)
 Spontaneous exchange of information on tax rulings  Chief Assessor (Tax Treaty)
 Automatic exchange of information on country-by-country reports  Chief Assessor (Profits Tax)
 Automatic exchange of financial account information in tax matters  Chief Assessor (Tax Treaty)
 Mutual agreement procedure with respect to advance pricing arrangement  Chief Assessor (Tax Treaty)

Responsibilities

The Hong Kong competent authority is responsible for handling the following matters:

  • double taxation issues;
  • mutual agreement procedure;
  • bilateral advance pricing arrangements; and
  • exchange of information.

Contact the Competent Authority

Correspondence relating to double taxation issues, mutual agreement procedure, bilateral advance pricing arrangement and exchange of information (except automatic exchange of information on country-by-country reports) should be addressed to:

The Hong Kong Competent Authority
36/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
[Attn: Chief Assessor (Tax Treaty)]
Email address: taxtt@ird.gov.hk

For matters relating to automatic exchange of information on country-by-country reports, you can contact:

The Hong Kong Competent Authority
14/F, Revenue Tower
5 Gloucester Road, Wan Chai, Hong Kong
[Attn: Chief Assessor (Profits Tax)]
Email address: cbc_reporting@ird.gov.hk