Hong Kong: Technical amendments to AEOI related to CRS | KPMG Global
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Hong Kong: Technical amendments to AEOI related to CRS

Hong Kong: Technical amendments to AEOI related to CRS

The Hong Kong government gazetted the Inland Revenue (Amendment) Ordinance 2018.


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The ordinance makes technical amendments to certain provisions on the automatic exchange of financial account information (AEOI), so as to align the provisions with the common reporting standards (CRS) promulgated by the Organisation for Economic Cooperation and Development (OECD).

The amendments related to CRS will be effective 1 January 2019.


Read a February 2018 report [PDF 63 KB] prepared by the KPMG member firm in Hong Kong

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