On 28 June 2017, officials from Hong Kong and New Zealand signed an amending protocol to the 2010 income tax treaty between the two countries. The protocol replaces paragraph 4 of the original final protocol signed with the 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 enter into force once the ratification instruments are exchanged, and once in…