Partager

Hong Kong, Chine


  • 10-March-2023

    English

    Asia-Pacific Competition Update: OECD/Korea Policy Centre newsletter

    This newsletter contains information about work on competition law and policy in the Asia-Pacific region that is taking place within the framework of the OECD-Korea Policy Centre Competition Programme.

    Related Documents

  • 15-November-2022

    English

    Swimming skills around the world - Evidence on inequalities in life skills across and within countries

    Being able to swim empowers individuals to make choices, have agency, and be free to choose core aspects of their life, such as working safely on or near water. It is also associated with lifelong health benefits and reduces the risk of drowning. Using data from the Lloyd’s Register Foundation World Risk Poll 2019, this paper provides the first global estimates of adults’ ability to swim without assistance. Individuals in high-income countries are considerably more likely to report being able to swim without assistance than individuals in low-income countries. Disparities also exist within countries. In particular, women are less likely to be able to swim without assistance than men in virtually all countries, birth cohorts, and levels of education. Investing in reducing inequalities in life skills, such as swimming, can foster economic development and empowerment, especially in light of threats, such as climate change.

  • 25-mai-2022

    Français

    La Chine dépose un instrument pour l'approbation de la Convention multilatérale BEPS

    La Chine a déposé son instrument d'approbation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (la Convention BEPS). L'instrument d'approbation de la Chine s'étend également aux conventions bilatérales de Hong Kong (Chine). La Convention entrera en vigueur le 1 septembre 2022 pour la Chine.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 18-October-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hong Kong, China.

  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.

  • 28-November-2019

    English

    OECD releases stage 1 peer review reports on dispute resolution for Brazil; Bulgaria; China; Hong Kong, China; Indonesia; Russia and Saudi Arabia

    The work on BEPS Action 14 continues with today's publication of the seventh round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

    Related Documents

  • 18-March-2019

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).

  • 15-November-2018

    English

    OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

    The OECD is gathering input for the Stage 1 peer reviews of Brazil, Bulgaria, China (People's Republic of), Hong Kong (China), Indonesia, Papua New Guinea, Russian Federation and Saudi Arabia, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

    Related Documents

  • 16-May-2018

    English

    Competition Law in Asia-Pacific: A Guide to Selected Jurisdictions

    This 2018 OECD Guide provides a comprehensive overview of the competition laws and practices of 22 selected jurisdictions in the Asia-Pacific region.

    Related Documents

  • 23-April-2015

    English, PDF, 276kb

    Policy Note on Participation of Developing Countries in Global Value Chains

    4-page policy note detailing the key results and recommendations from OECD Trade Policy Paper 179 on the Participation of Developing Countries in Global Value Chains.

    Related Documents
    • 1 | 2 | 3 > >>