Hong Kong/United States - Is Taxpayer Privacy Being Compromised in Hong Kong?
- Hong Kong,United States
- B. Law
- Bulletin for International Taxation, 2017 (Volume 71), No 7
- 27 June 2017
This article examines the protection of privacy for Hong Kong taxpayers and the extent to which taxpayer privacy is being compromised as financial institutions are forced to comply with the US Foreign Account Tax Compliance Act and, more recently, the Standard for Automatic Exchange of Financial Account Information in Tax Matters.