Skip to content

Responsibilities of R2 Division

  • Policy and legislative matters for the implementation of the Organisation for Economic Co-operation and Development's package to tackle base erosion and profit shifting
  • Policy and legislative matters for tax treaties relevant to Hong Kong, including the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, Comprehensive Avoidance of Double Taxation Agreements and Tax Information Exchange Agreements
  • Policy and legislative matters for the implementation of automatic exchange of information in tax matters under the Common Reporting Standard and Crypto-Asset Reporting Framework
  • Policy matters concerning exchange of information on request for tax purposes, and international organisation and conferences relating to tax co-operation
  • Provision of secretariat support to the Advisory Committee on Tax Policy
  • Liaison with the Joint Liaison Committee on Taxation