Hong Kong (China) has 42 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.
Hong Kong (China) joined the MLI in 2017 and has listed its non-compliant agreements in its draft definitive list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Hong Kong (China) is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1