The Hong Kong government has published the first batch of proposed committee stage amendments to the Inland Revenue (Amendment) (No. 6) Bill 2017, which includes the measures in relation to Hong Kong's commitment to implement the four minimum standards of the BEPS package ({News-2018-01-02/P/2-previous coverage}). The main amendments include: Clarification that unilateral double taxation relief (i.e. exclusion of income taxed in foreign territory under section 8(1A)(c) and deduction of tax paid in foreign territory under section 16(1)(c)) is not applicable where the income is derived from services rendered, or the foreign tax is paid, in a territory with which Hong...