On 20 June 2014, the tax information exchange agreement between Hong Kong and the United States entered into force and applies from that date. The agreement was signed 25 March 2014, and is the first of its kind between the two countries, and the first signed by Hong Kong with any country.
The agreement covers U.S. federal taxes, including income taxes, taxes related to employment and self-employment, estate and gift taxes, and excise taxes. It covers Hong Kong profits tax, salaries tax and property tax.
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