Hong Kong, China

Hong Kong, China has exchange of information relationships with 37 jurisdictions through 31 DTCs and 6 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Ireland DTC  22 Jun 2010  2010-06-22 10 Feb 2011  2011-02-10 Yes Yes
Belgium DTC  10 Dec 2003  2003-12-10 7 Oct 2004  2004-10-07 No No
Austria DTC  25 May 2010  2010-05-25 1 Jan 2011  2011-01-01 Yes Yes
Malta DTC  8 Nov 2011  2011-11-08 18 Jul 2012  2012-07-18 Yes Yes
Luxembourg DTC  2 Nov 2007  2007-11-02 20 Jan 2009  2009-01-20 Yes Yes
South Africa DTC  30 Sep 2014  2014-09-30 20 Oct 2015  2015-10-20 Unreviewed Yes
Malaysia DTC  25 Apr 2012  2012-04-25 28 Dec 2012  2012-12-28 Yes Yes
Denmark TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Greenland TIEA  22 Aug 2014  2014-08-22 17 Feb 2016  2016-02-17 Unreviewed Yes
France DTC  21 Oct 2010  2010-10-21 1 Dec 2011  2011-12-01 Yes Yes
Switzerland DTC  4 Oct 2010  2010-10-04 1 Jan 2012  2012-01-01 Yes Yes
Portugal DTC  22 Mar 2011  2011-03-22 3 Jun 2012  2012-06-03 Yes Yes
Guernsey DTC  28 Mar 2013  2013-03-28 5 Dec 2013  2013-12-05 Yes Yes
Netherlands DTC  22 Mar 2010  2010-03-22 24 Oct 2011  2011-10-24 Yes Yes
Norway TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
United Kingdom DTC  21 Jun 2010  2010-06-21 20 Dec 2010  2010-12-20 Yes Yes
United Arab Emirates DTC  11 Dec 2014  2014-12-11 10 Dec 2015  2015-12-10 Unreviewed Yes
Italy DTC  14 Jan 2013  2013-01-14 not yet in force  1900-01-01 Yes Yes
China DTC  10 Dec 2003  2003-12-10 8 Dec 2006  2006-12-08 Yes Yes
Viet nam DTC  16 Dec 2008  2008-12-16 12 Aug 2009  2009-08-12 No No
Iceland TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Jersey DTC  15 Feb 2012  2012-02-15 3 Jul 2013  2013-07-03 Yes Yes
Brunei Darussalam DTC  19 Jul 2010  2010-07-19 19 Dec 2010  2010-12-19 Yes Yes
New Zealand DTC  1 Dec 2010  2010-12-01 9 Nov 2011  2011-11-09 Yes Yes
Indonesia DTC  23 Mar 2010  2010-03-23 28 Mar 2012  2012-03-28 Yes Yes
Mexico DTC  18 Jun 2012  2012-06-18 7 Mar 2013  2013-03-07 Yes Yes
Faroe Islands TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Hungary DTC  12 May 2010  2010-05-12 1 Jan 2012  2012-01-01 Unreviewed No
Sweden TIEA  22 Aug 2014  2014-08-22 16 Jan 2016  2016-01-16 Unreviewed Yes
Qatar DTC  13 May 2013  2013-05-13 5 Dec 2013  2013-12-05 Unreviewed Yes
Liechtenstein DTC  12 Aug 2010  2010-08-12 8 Jul 2011  2011-07-08 Yes Yes
Kuwait DTC  13 May 2010  2010-05-13 25 Jul 2013  2013-07-25 Unreviewed Yes
Thailand DTC  7 Sep 2005  2005-09-07 7 Dec 2005  2005-12-07 No No
Spain DTC  1 Apr 2011  2011-04-01 13 Apr 2012  2012-04-13 Yes Yes
Japan DTC  9 Nov 2010  2010-11-09 14 Aug 2011  2011-08-14 Yes Yes
Czech Republic DTC  6 Jun 2011  2011-06-06 24 Jan 2012  2012-01-24 Yes Yes
Canada DTC  11 Nov 2012  2012-11-11 29 Oct 2013  2013-10-29 Yes Yes