International tax and exchange of information

  • Multilateral Instrument: an Analysis of the Option and Notification Provisions with Reference to the Prevention of Treaty Abuse Article, Asia Pacific Tax Bulletin, 2019 (Volume 25), No. 5, 13 August 2019 [pre-print version]; [read]
  • Application of the Mutual Agreement Procedure Article of the MLI to Covered Tax Agreements, Asia Pacific Tax Bulletin, 2019 (Volume 25), No. 2, IBFD Publication, BV [read]
  • Interpreting the MLI: A Guide to Analyzing the Treaty and Its Capital Gain Article, Tax Notes International, November 26, 2018 [read]
  • Some Issues Relating to the Application of Hong Kong's CRS Rules, Asia Pacific Tax Bulletin, 2017 (Volume 23), No. 5, IBFD Publication, BV [read], 
  • Reporting by Trust Companies and Trusts under Hong Kong's CRS rules, Tax Notes International, October 2, 2017 [read] [copyright]
  • Comments on Hong Kong's AEOI legal framework, Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 28 July 2017 [read]
  • Recent Developments in Hong Kong's Exchange of Information Rules, Asia Pacific Tax Bulletin, 2016 (Volume 22), No. 6, IBFD Publication, BV [published version], Chinese translation [Full version
  • An Update on Hong Kong’s Commitment to Automatic Exchange of Information in Tax Matters, Hong Kong Trade Development Council, 11 Oct 2016 [read] 
  • What is a DTA and how does it work?, Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 24 Feb 2015 [read