The Government announced that based on the Organisation for Economic Co-operation & Development's (OECD) recommendation, Hong Kong is amending the lists of jurisdictions on automatic exchange of financial account information in tax matters (AEOI) under the Inland Revenue Ordinance.

This involves the removal of nine jurisdictions from the list of participating jurisdictions which have yet to activate exchange relationships for AEOI with Hong Kong, namely Bahrain, Belize, Marshall Islands, Montserrat, Nauru, Niue, Saint Vincent & the Grenadines, Seychelles, and Trinidad & Tobago.

Meanwhile, 11 participating jurisdictions which have already activated exchange relationships for AEOI with Hong Kong will be added to the list, including Azerbaijan, Ecuador, Jamaica, Kazakhstan, Kenya, Maldives, Nigeria, Oman, Pakistan, Peru and Thailand.

Date: 2024.04.30