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Consultation Paper on Provision of Legal Framework for Entering into Tax Information Exchange Agreements PURPOSE We would like to seek your views on whether Hong Kong should put in place legal framework

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What is tiea-consultation-paper?

Tiea-consultation-paper refers to the consultation paper issued by the tax authority for requesting information under the Tax Information Exchange Agreement (TIEA) with another country.

Who is required to file tiea-consultation-paper?

Entities and individuals who are subject to a TIEA with another country and have been requested by the tax authority to provide information are required to file the tiea-consultation-paper.

How to fill out tiea-consultation-paper?

Tiea-consultation-paper can be filled out by providing the requested information as per the instructions provided in the paper. The details and format may vary depending on the specific requirements of the tax authority and the TIEA.

What is the purpose of tiea-consultation-paper?

The purpose of tiea-consultation-paper is to facilitate the exchange of tax-related information between countries that have established a TIEA. It helps the tax authority to gather the required information and fulfill its obligations under the agreement.

What information must be reported on tiea-consultation-paper?

The specific information that must be reported on tiea-consultation-paper varies depending on the request made by the tax authority. It generally includes details such as the identity of the taxpayer, financial transactions, assets, income, and other relevant information.

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