Is Taxpayer Privacy Being Compromised in Hong Kong?

Journal
Author
Law, B.
Country
Hong Kong; United States
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.