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

Hong Kong: Updated AEOI guidance

The Inland Revenue Department of Hong Kong has updated the AEOI guidance for financial institutions related to the common reporting standard (CRS) regime.


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Updates have been made to: 

  • Chapter 3 (Reporting Financial Institutions)
  • Chapter 9 (Due Diligence: Pre-existing Individual Accounts)
  • Chapter 10 (Due Diligence: New Individual Accounts)


Read a September 2017 report [PDF 64 KB] prepared by the KPMG member firm in Hong Kong

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