Hong Kong: Updated AEOI guidance for financial institutions, CRS regime

Hong Kong: AEOI guidance for financial institutions

The Inland Revenue Department of Hong Kong has updated the AEOI guidance for financial institutions.

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The updated chapter 11 (Due diligence: Pre-existing entity accounts) and chapter 12 (Due diligence: New entity accounts) contain additional information on the procedures that must be carried out when there is a change in circumstances.

 

Read an April 2017 report [PDF 58 KB] prepared by the KPMG member firm in Hong Kong

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