Year 2020 - 2021
Year 2019 - 2020
Year 2018 - 2019
Year 2017 - 2018
Year 2016 - 2017



Papers

Government revenue

Others


Year 2019 - 2020



LC Paper No.PaperMeeting date
CB(1)1284/18-19(01) Administration's letter on Departmental Interpretation and Practice Notes Relating to the Transfer Pricing Regulatory Regime 4 November 2019
CB(1)428/19-20(05) Administration's paper on "Automatic Exchange of Financial Account Information in Tax Matters" 17 March 2020
CB(1)504/19-20(02) Administration's written response to agenda item II in the list regarding the "Automatic Exchange of Financial Account Information in Tax Matters" 17 March 2020
CB(1)428/19-20(06) Paper on the automatic exchange of information for tax purposes prepared by the Legislative Council Secretariat (updated background brief) 17 March 2020
CB(1)504/19-20(01) List of follow-up actions arising from the discussion at the special meeting on 17 March 2020 for agenda item II regarding "Automatic Exchange of Financial Account Information in Tax Matters" 17 March 2020


Year 2018 - 2019



LC Paper No.PaperMeeting date
CB(1)101/18-19(04) Administration's paper on "Proposed profits tax exemption for funds" 5 November 2018
CB(1)309/18-19(09) Administration's paper on "Proposed revision of fees and charges for services under the Customs and Excise Department" 18 December 2018
CB(1)1284/18-19(01) Administration's letter on Departmental Interpretation and Practice Notes Relating to the Transfer Pricing Regulatory Regime 26 July 2019*


Year 2017 - 2018



LC Paper No.PaperMeeting date
CB(1)402/17-18(03) Administration's paper on "Application of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in Hong Kong" 8 January 2018
CB(1)402/17-18(04) Paper on application of Multilateral Convention on Mutual Administrative Assistance in Tax Matters in Hong Kong prepared by the Legislative Council Secretariat (background brief) 8 January 2018
CB(1)625/17-18(02) Administration's paper on "Application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting in Hong Kong" 5 March 2018
CB(1)625/17-18(03) Paper on the application of Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting in Hong Kong prepared by the Legislative Council Secretariat (background brief) 5 March 2018
CB(1)1166/17-18(03) Administration's paper on "Latest developments on the application of the Convention on Mutual Administrative Assistance in Tax Matters in Hong Kong" 3 July 2018
CB(1)1166/17-18(02) Administration's paper on "Proposed amendments to the Inland Revenue Ordinance" 3 July 2018
CB(1)1197/17-18(01) Paper on the application of the Convention on Mutual Administrative Assistance in Tax Matters in Hong Kong prepared by the Legislative Council Secretariat (background brief) 3 July 2018


Year 2016 - 2017



LC Paper No.PaperMeeting date
CB(1)660/16-17(04) Administration's paper on "Proposed extension of profits tax exemption to onshore privately offered open-ended fund companies" 16 March 2017
CB(1)660/16-17(09) Administration's paper on "Update on implementation of automatic exchange of financial account information in tax matters" 16 March 2017
CB(1)687/16-17(02) Administration's paper on proposed amendments to the Inland Revenue Ordinance to extend profits tax exemption to onshore privately offered open-ended fund companies (power-point presentation materials) 16 March 2017
CB(1)660/16-17(10) Paper on automatic exchange of information for tax purposes prepared by the Legislative Council Secretariat (background brief) 16 March 2017
CB(1)660/16-17(05) Paper on open-ended fund company structure prepared by the Legislative Council Secretariat (background brief) 16 March 2017


* Issue date