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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 financial account information in tax matters
  • Policy matters concerning exchange of information on request
  • Policy matters concerning international organisations and conferences relating to tax cooperation
  • Liaison with the Joint Liaison Committee on Taxation