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Hong Kong Amending List of Participating Jurisdictions for CRS

02 May 2024

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Treaty Development

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Hong Kong-OECD

The Hong Kong Inland Revenue Department has announced the Inland Revenue Ordinance (Amendment of Schedule 17E) Notice 2024, which will amend the list of participating jurisdictions for the exchange of financial account information under the Common Reporting Standard (CRS). The amendments include: The removal of Bahrain, Belize, Marshall Islands, Montserrat, Nauru, Niue, Saint Vincent and the Grenadines, Seychelles, and Trinidad and Tobago; and The addition of Azerbaijan, Ecuador, Jamaica, Kazakhstan, Kenya, Maldives, Nigeria, Oman, Pakistan, Peru, and Thailand. Subject to the completion of the legislative procedures, the amendments will come into operation on 1 January 2025. --- Gazettal of Inland...