On 5 March 2018, Hong Kong government announced that it has launched its country-by-country reporting portal. Hong Kong Ultimate Parent Entities of Reportable Groups (HK UPEs) can now file CbC Returns for accounting periods beginning between 1 January 2016 and 31 December 2017 via the Portal voluntarily. HK UPEs intending to make such filings have to register on the Portal.
They are required to use an e-Cert (Organisational) with AEOI Functions for the purpose of authentication. The Portal can be accessed through webpage.Â
