On March 25, Hong Kong and the United States signed a Tax Information Exchange Agreement (TIEA), which will provide the necessary basis for Hong Kong to enter into an Intergovernmental Agreement (IGA) to ...
What is a TIEA? A TIEA is Tax Information Exchange Agreement. The term tax treaty is used as an umbrella term for TIEA and DTA (Double Taxation Avoidance agreement). Historically, DTAs did not contain a clause for the Automatic Exchange of Infformation (AEoI).
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