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Hong Kong, Chine


  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
  • 18-March-2019

    English

  • 15-November-2018

    English

    OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

    The OECD is gathering input for the Stage 1 peer reviews of Brazil, Bulgaria, China (People's Republic of), Hong Kong (China), Indonesia, Papua New Guinea, Russian Federation and Saudi Arabia, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

  • 7-June-2018

    English

    Asia-Pacific Competition Update: OECD/Korea Policy Centre newsletter

    This newsletter contains information about work on competition law and policy in the Asia-Pacific region that is taking place within the framework of the OECD-Korea Policy Centre Competition Programme.

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  • 16-May-2018

    English

    Competition Law in Asia-Pacific: A Guide to Selected Jurisdictions

    This 2018 OECD Guide provides a comprehensive overview of the competition laws and practices of 22 selected jurisdictions in the Asia-Pacific region.

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  • 23-April-2015

    English, PDF, 276kb

    Policy Note on Participation of Developing Countries in Global Value Chains

    4-page policy note detailing the key results and recommendations from OECD Trade Policy Paper 179 on the Participation of Developing Countries in Global Value Chains.

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  • 23-April-2015

    English, PDF, 711kb

    Summary Paper of Report on Participation of Developing countries in Global Value Chains

    24-page summary paper of the OECD trade policy paper #179 on participation of developing countries in global value chains available on the OECD iLibrary.

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  • 8-August-2012

    English

  • 25-janvier-2012

    Français

    Des réformes urgentes sont nécessaires pour pérenniser les systèmes de pension en Asie, estime l’OCDE

    Il faut moderniser d’urgence les systèmes de pension en Asie pour faire face au vieillissement rapide de la population des deux prochaines décennies et assurer aux travailleurs d’aujourd’hui des prestations de retraite qui soient pérennes et suffisantes à l'avenir, selon l’OCDE.

    Documents connexes
  • 15-December-2011

    English

    Society at a Glance - Asia/Pacific Edition 2011

    Society at a Glance – Asia/Pacific Edition 2011 offers a concise quantitative overview of social trends and policies across Asia/Pacific countries and economies.

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