Hong Kong Ordinances
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MUTUAL LEGAL ASSISTANCE IN CRIMINAL MATTERS ORDINANCE - SCHEDULE 1
TAX DOCUMENTS
[sections 2(1) & 35]
PART 1
TAX DOCUMENTS OF TAX ADVISERS
Any document which is a communication between a tax adviser and-(a) a person ("client") in relation to whose tax affairs he has been appointed as a tax adviser; or
(b) any other tax adviser of the client,
the purpose of which is the giving or obtaining of advice about any of those tax affairs, but excluding any information giving the identity or address of the client or of any tax adviser.
PART 2
TAX DOCUMENTS OF TAX ADVISERS
Any document relating to tax which was created by or on behalf of a relevant auditor for or in connection with the performance of his functions under any enactment.