Jan 2010 - Inland Revenue Ordinance
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Jan 2010 - Inland Revenue Ordinance
The Legislative Council (“Lego”) passed the Inland Revenue (Amendment) (No. 3) Bill 2009
(“The Bill”) on 6 January 2010 which has become the Inland Revenue (Amendment) Ordinance
2010 (the Amendment Ordinance”) and was published in the gazette on 15 January 2010.
(“The Bill”) on 6 January 2010 which has become the Inland Revenue (Amendment) Ordinance
2010 (the Amendment Ordinance”) and was published in the gazette on 15 January 2010.
The Amendment Ordinance seeks to amend the Inland Revenue Ordinance (“IRO”) mainly to
enable Hong Kong to adopt the latest international standard for exchange of information, i.e. the Organisation for Economic Co-operation and Development (“OECD”) 2004 Model Tax Convention exchange of information article.
