IRD : Stock Exchanges and Major Financial Centres Outside Hong Kong
Tax Information Businesses Stock Exchanges and Major Financial Centres Outside Hong Kong
Stock Exchanges Outside Hong Kong

Major Financial Centres Outside Hong Kong

Stock Exchanges Outside Hong Kong

The following stock exchanges outside Hong Kong are recognized by the Commissioner for the purposes of section 16(2)(f)(i) of the Inland Revenue Ordinance :-

ASX Limited

BSE Limited

Borsa Italiana S.p.A.

Bursa Malaysia Securities Berhad

Deutsche Borse AG

Euronext Amsterdam N.V.

Euronext Brussels S.A./N.V.

Euronext Paris S.A.

Irish Stock Exchange (trading as Euronext Dublin) (with effect from 1 April 2023)

Korea Exchange, Inc.

London Stock Exchange plc

Montreal Exchange Inc.

Nagoya Stock Exchange, Inc.

NASDAQ OMX Copenhagen A/S

NASDAQ OMX Helsinki Ltd

NASDAQ OMX Stockholm AB

National Stock Exchange of India Limited

New York Stock Exchange LLC

NYSE Amex LLC

NZX Limited

Osaka Securities Exchange Co., Ltd.

Oslo Bors ASA

Shanghai Stock Exchange (with effect from 18 April 2024)

Shenzhen Stock Exchange (with effect from 18 April 2024)

Singapore Exchange Securities Trading Limited

SIX Swiss Exchange AG

Sociedad Rectora de la Bolsa de Valores de Madrid, S.A. (Sociedad Unipersonal)

Societe de la Bourse de Luxembourg S.A.

The NASDAQ Stock Market LLC

The Philippine Stock Exchange, Inc.

The Stock Exchange of Thailand

Tokyo Stock Exchange, Inc.

TSX Inc.

Wiener Borse AG

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Major Financial Centres Outside Hong Kong

The following major financial centres outside Hong Kong are recognized by the Commissioner for the purposes of section 16(2)(f)(ii)(A) of the Inland Revenue Ordinance :-