The Government of the Hong Kong Special Administrative Region (SAR) exchanged notes on 10 December 10 2014, with the Government of Japan regarding the Exchange of Information (EoI) Article in the double taxation agreement between the Hong Kong SAR and Japan.
The purpose of the exchange of notes with Japan is to expand the coverage of tax types under the EoI arrangement of the Agreement, so that Hong Kong can fulfill international obligations to meet global standards for enhancing tax transparency.
The exchange of notes will come into force after the completion of ratification procedures and notification by both sides.
