On 16 September 2022, OECD has published the update list of signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Accordingly, MLI entered into force for Hong Kong on 1 September 2022.
Hong Kong signed the convention on 7 June 2017 and deposited its instrument of approval for the MLI on 25 May 2022.
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