International tax and exchange of information

  • The MLI's Mutual Agreement Procedure: India, Russia, and the United Kingdom, Tax Notes International, Volume 101, Number 7, February 15, 2021 [read]
  • Applying the Multilateral Instrument's Specific Activity Exemption, Tax Notes International, December 16, 2019 [read]
  • 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, IBFD Publication BV, 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, 28 February 2019 [read]
  • Interpreting the MLI: A Guide to Analyzing the Treaty and Its Capital Gain Article, Tax Notes International, Volume 92, Number 9, November 26, 2018 [read]
  • Some Issues Relating to the Application of Hong Kong's CRS Rules, Asia Pacific Tax Bulletin, Oct 16, 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]; [for the extended version including reference materials, see here
  • 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