New Zealand has published the Double Tax Agreements (Hong Kong) Amendment Order 2018, which provides for the ratification of the pending protocol to the 2010 income tax treaty between the two countries. The protocol, signed 28 June 2017, replaces paragraph 4 of the final protocol to the original treaty to remove the provision that Article 24 (Exchange of Information) does not require the Contracting Parties to exchange information on an automatic or a spontaneous basis. The protocol will ent…