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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.

Taxation --- Hong Kong, China

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This book tells a remarkable story of audacity : of how the people of Hong Kong challenged the PRC's authority, just as its president reached the height of his powers. Is Xi's China as unshakeable as it seems?  What are its real interests in Hong Kong ? Why are Beijing's time-honoured means of control no longer working there ? And where does this leave Hongkongers themselves ? The author lived in Hong Kong for over three decades. His book shrewdly unpacks the Hong Kong-China relationship and its wider significance - right up to the astonishing convergence of political turmoil and international crisis with Covid-19 and the 2020-21 crackdown. Vividly describing the uprising from street level, he explains how and why it unfolded, and its global repercussions. Now, the international community is reassessing relations with Beijing, just as Hong Kong's rebellion and China's handling of the pandemic have exposed the regime's weakness. In a crisis that has become existential all round, what lies ahead for Hong Kong, China and the world ?

HONG KONG (CHINA)--FOREIGN RELATIONS--CHINA --- CHINA--FOREIGN RELATIONS--HONG KONG (CHINA) --- HONG KONG (CHINA)--POLITICS AND GOVERNMENT

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In this book, retired banking CEO Bruce VonCannon considers the past, present and future of Hong Kong, the dynamic finance-driven autonomous city that is beset by global issues- US–China tension, income inequality, housing scarcity, climate change- within the microcosm of a small island archipelago and a hyper-specific local culture. The Hong Kong Special Administrative Region is today one of the world’s foremost economic and financial hubs and a repository for 18% of the world’s stored wealth, home to the region’s most vibrant stock market, a major free trade port city and traditional gateway to mainland China, the world’s 2nd largest economy. The recent street protests which broke out in June 2019 have been described as a pro-democracy movement. However, other analysts disagree and argue that the street protests have more in common with the populist movements springing up in other parts of the world as the result of a growing divide between rich and poor. This book delves into financial realities, Hong Kong's position within the new global competition between China and the United States, and as a model for the urbanization of the future. Bruce VonCannon, a retired banking CEO, has been based in Hong Kong for over 20 years. In addition to private consultancies, he speaks and writes frequently on economics, finance and politics in the Asia-Pacific region. His Guidebook for the Asian Investor was published by Palgrave Macmillan in 2017.

Hong Kong (China) --- Economic conditions. --- Politics and government.

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"This book studies the cultural framework of the connections between homeownership and social instability in Hong Kong. In the post-war period, homeownership became the most preferable housing choice in developed societies such as Australia, Britain, Japan, Spain, and the United States. In the financialization era, its proliferation aggregated enormous wealth and debt in the housing and mortgage markets, affecting social stability by creating inequality and housing unaffordability. Hong Kong is the most extreme example of this among developed societies - in recent years the city has made international headlines both for its housing problem and its social instability. By studying the history of homeownership in Hong Kong over a period of four decades, Chung-kin Tsang proposes that homeownership is inseparable from the social imagination of the future, conceptualizing this framework as "hope mechanism". This perspective helps trace the connections between 'house buying' as a hope mechanism - one which is central to subject formation, life goals and temporal mapping for socially shared life planning - and social stability. Given its unique approach, specifically its use of 'hope' as an analytical category, this book will prove to be a useful resource for scholars in economic culture and financialization, and Asian Studies, especially those working on the cultural, sociopolitical and economic history of Hong Kong"--

Home ownership --- Housing --- Social stability --- Hong Kong (China) --- History.

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In 1997, Hong Kong became a special administrative region of China under the 'one country, two systems' framework. In this new edition, Tim Summers brings his analysis of the politics of Hong Kong fully up to date and discusses the ramifications for the city of the mass demonstrations of 2019-20 and the city's intensifying confrontational politics that have culminated in China's new national security law for Hong Kong.

In the process, Hong Kong has lost the sweet spot it occupied for four decades in a world of intensifying economic globalization and decent US-China relations, all the more so after Covid-19. Instead it finds itself at the frontline of US-China strategic rivalry. Summers explores how the city's future will be shaped by the interaction of these global tensions with Hong Kong's polarized local politics and its relationship with Beijing.

Hong Kong (China) --- China --- Politics and government --- Relations