The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 47, which sets out the practice of the Department on the exchange of information (EOI) on request, including explanations of the safeguards available and the procedural guidelines to be followed by officers of the Inland Revenue Department. The revised version has been updated to include the Convention on Mutual Administrative Assistance in Tax Matters as one o…