The Hong Kong Inland Revenue Department has announced that an arrangement with mainland China for the automatic exchange of CbC reports is in effect.
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Arrangement between the Mainland and Hong Kong for automatic exchange of country-by-country reports in effect
The Mainland and Hong Kong have entered into an arrangement for automatic exchange of country-by-country (CbC) reports. The exchange arrangement applies to accounting periods beginning on or after 1 January 2018 (i.e. …