Hong Kong has published an order to implement its tax information exchange agreement (TIEA) with the United States. The order was gazetted on April 25th, 2014, and is currently tabled with the Legislative Council for negative vetting. The TIEA is the first signed by Hong Kong and covers U.S. federal income, employment, estate, gift and excise taxes, and Hong Kong profits, salary and property taxes. The agreement applies only to the geographic area of jurisdiction of the Hong Kong Special Administrative Region, including the Shenzhen Bay Port Hong Kong Port Area. It has no effect for other areas of the...