Borrison/hk-legicost huggingface dataset:
《條例草案》規定，每名獲授權代表須符合特定的資歷要求：中五畢業及具有最少5年的旅遊業管理經驗；或具有最少10年的旅遊業管理經驗。由於獲授權代表要負上較大責任，當然會用心經營，確保公司合法營運、有效管理及控制，這有助提升香港旅遊業的整體質素。第二，關於印花費問題。
Under the Bill each AR must meet the specific qualification requirement completion of Form 5 education and possession of at least five years of management experience in the travel industry; or possession of at least 10 years of management experience in the travel industry
政府藉此機會澄清，不管外遊費是出發前或行程結束後繳付，同樣須繳付印花徵費。政府建議旅客在出發前最好先繳付部分團費，以便取得印花。如行程中發生事故，也可憑印花得到賠償基金的保障。
Franking provides a proof of payment of the Travel Industry Compensation Fund levy which will also be a proof for claiming compensation in the event of an accident
在2010-2011年度的施政報告中，時任行政長官提出，要全面規管旅遊業界的營運及規管架構，並展開公眾諮詢，於2011年年底宣布成立旅遊業監管局。
In the 2010 Policy Address the incumbent Chief Executive proposed a comprehensive regulation of the operation and regulatory framework of the travel trade and a public consultation was launched accordingly . At the end of 2011 the establishment of the Travel Industry Authority TIA was announced
近年，我和業界與政府保持溝通，見證了《條例草案》的誕生。
In recent years the trade and I have maintained communication with the Government and witnessed the birth of the Bill
《條例草案》今天有望在立法會通過，是業界、政府及議員們共同努力的成果。
The passage of the Bill by the Council today is an achievement reached by the concerted efforts of the trade the Government and fellow Members
旅遊市場在數年間發生了不少變化，網上旅行社的興起，影響了整個旅遊業的生態。
The travel market has experienced many changes in a couple of years
有旅行社倒閉，消費者的權益因而受損。強迫內地旅客購物屢禁不絕。少數業界人士發起不合作運動，挑戰香港旅遊業議會的規管權力，暴露了旅議會沒有執法權的尷尬情況。
The emergence of online travel agents has affected the ecology of the entire travel industry; the closure of some travel agents have affected consumers rights and benefits; incidents of coercing Mainland visitors into shopping cannot be eradicated despite repeated bans; and the non - cooperative movement launched by a small number of trade members to challenge the regulatory authority of the Travel Industry Council of Hong Kong TIC had exposed TICs embarrassment of having no enforcement power
在審議《條例草案》的過程中，政府若能持開放態度，及時修訂部分條文，有助令條例更切合實際情況。
If the Government could be open - minded to timely amend certain provisions during the scrutiny of the Bill it would be conducive to making the ordinance better meet the actual situations
我關注《條例草案》通過後至旅監局正式投入運作之間的過渡期，以及與旅議會的交接安排，尤其是相關人員的安排。
I am concerned about the transitional period between the passage of the Bill and the formal operation of TIA as well as the handover arrangements from TIC to TIA particularly the arrangement of the relevant personnel
希望旅監局能夠優先錄用有行業規管經驗的職員，以助平穩過渡。
I hope TIA will give priority to employ staff with experience in trade regulation so as to facilitate smooth transition
現時旅議會共有60位員工，試想在過渡期的兩年間，如果員工擔心工作前景不明朗甚至有可能被辭退，他們便難以安心工作。
Currently TIC has altogether 60 employees . If the employees are worried about uncertainty of work prospect and even the possibility of being dismissed during the two - year transitional period they cannot work contentedly
因此，我希望政府考慮這群員工的去向。
Therefore I hope the Government will consider the way out of these employees
最後，我希望未來的旅監局除了要做好監管功能之外，還要多關心旅遊業發展，多支援中小微旅行社。
Lastly I hope the future TIA will show more concern about the development of the travel industry and give more support to micro small and medium travel agents in addition to performing its regulatory functions
我希望基金能夠用得其所，幫助香港旅遊業及旅行社持續發展，提升香港旅遊業在區內的競爭力。
I hope the Fund can be used prudently to help the sustainable development of the travel industry and travel agents in Hong Kong and enhance the competitiveness of Hong Kongs travel industry in the region
我支持《條例草案》三讀通過，祝願旅監局順利成立，盡快投入運作。
I support the Third Reading and passage of the Bill and wish for the smooth establishment of TIA and its coming into operation soon
如果沒有其他議員想發言，局長，你是否想發言？
If not Secretary do you wish to speak?
政府接納我提出的意見，擬撥出3億5,000萬元種子基金，透過投資所得，支援日後旅遊業監管局的運作。
The Government has taken my view on board by planning to allocate 350 million as the seed money the investment returns from which will finance the operation of TIA in future
然而，我擔心政府撥款不足以應付旅監局未來的營運開支。
However I am concerned that the government funding is insufficient for covering TIAs future operational expenses
因此，我希望政府將撥款提升至5億元，以增加投資收入，減輕旅監局開支成本的壓力，並有助減低未來增加牌費或印花徵費的機會。
For this reason I hope that the Government will raise the funding to 500 million so that increased investment returns will alleviate the pressure on TIAs expenses and costs and will reduce the chances of increasing levies or licence fees in future
我希望政府能考慮我們的意見。
I urge the Government to consider our views
剛才聽了多位議員在辯論中的發言，他們提及的數個問題是我個人比較關心的，也希望局長稍後回應時能夠回答，而我會視乎局長稍後回答的內容來決定我的投票取向。
I have listened to the speeches made by a number of Members in the debate . They have raised several questions which I am personally more concerned about and I hope the Secretary will answer them in his reply later on . My decision on my voting preference will depend on the reply to be given by the Secretary later
第一個問題是，究竟政府現時建議的安排，即由稅務局局長把關，然後再徵求律政司的法律意見這安排較為合理，還是涂謹申議員最初提出要經過司法體制判定究竟是否容許對方取得稅務資料這做法會較為合理呢？
The first question is Which is a better approach the arrangement currently proposed by the Government whereby the Commissioner of Inland Revenue will be the gate - keeper and then the legal advice of the Department of Justice DoJ will be sought or the proposal initially made by Mr James TO that a determination should be made through the judicial system on whether to allow the requesting party to obtain the tax information?
可是，對我來說，律政司並不等同於司法獨立。
But to me DoJ is not equivalent to judicial independence
律政司是國家機器，國家機器可以在沒有管制的情況下箝制人民的自由。
DoJ is a state machine . A state machine under no control can clamp down on the freedoms of the people
大家可以看到，從"DQ"事件或各宗律政司代表政府進行司法覆核的案件中可見，律政司可以成為政府的代表，而既然它可以成為政府的法律代表，它便可發揮很多國家機器所擔當的角色。
As we can see in the DQ incidents in which Members were disqualified or various judicial review cases to which DoJ is a party representing the Government DoJ can be the Governments representative and since it can be the Governments legal representative it can perform many roles of a state machine
如果是這樣，究竟哪一種做法較為合理呢？
If such being the case which is a more reasonable approach?
這是第一個問題。
This is the first question
我相信這兩個問題是我們決定究竟由稅務局局長及律政司把關，還是由法院把關會更為合理？
I believe these two questions are pivotal to our decision on whether it is more reasonable for the gate - keeping role to be taken up by the Commissioner of Inland Revenue and DoJ or by the Court
他們說香港是一個世界不同利益的人也有機會前來進行一些爭奪的地方，他們是為自己的國家或勢力的利益而來港做不同的事情。
They said that Hong Kong has been a place where people with different interests in the world can have the opportunity to come to engage in some sort of competition and they come to Hong Kong to do different things in the interest of their own countries or forces
自殖民地政府開始，一直以來如何持守香港地位呢？
How can this position of Hong Kong be maintained since the beginning of the colonial government?
正正便是透過法治來作為權衡各方利弊。
It is through the rule of law that the pros and cons are balanced on various fronts
法治能夠建 立，便等於不同國家勢力在香港能夠取得其應有的公義，這是我們一直以來所持守的，但當然，直至現在2018年，香港已淪落不少，但香港在這方面的地位應該繼續維持。
When the rule of law is established it means that different countries and forces can have access to justice that they deserve in Hong Kong and this is what we have all long striven to uphold . But certainly up to this point in 2018 Hong Kong has degenerated quite considerably but Hong Kongs position in this regard should be continuously upheld
當然，我要重申，在香港現時的局勢下，維持與國際間簽訂協定或取得更多國際協定對香港是有益處的。
Of course I have to reiterate that under the present circumstances in Hong Kong it is beneficial to Hong Kong to maintain the signing of agreements with the international community or secure more international agreements
我希望大家搞清楚一點，"劏房"現象之所以出現，本質就是貧富懸殊的問題。
I hope Members would understand that the emergence of subdivided units is in nature a problem of disparity between the rich and the poor
因為貧富懸殊的問題，在房屋需求極為殷切的情況下，有一群人找到空間繼續賺到盡，甚至連財政司司長的家人也搞"劏房"。
Given the disparity between the rich and the poor and the huge demand for housing a group of people seize the niche to maximize their profit . Even the family members of the Financial Secretary are operating subdivided units
這個做法不是一項房屋政策，亦不一定直接與土地發展相關，本質上是貧富懸殊的問題。
This practice is not about a housing policy and it may not be directly related to land development for it is a problem of disparity between the rich and the poor in nature
因此，我希望大 家搞清楚起點，要解決"劏房"的問題，本來就要解決地產霸權的問題，儘管這說法是老土一點，而這也是上一任行政長官競選時欺騙大家的口號，今天已經過時。
Hence I hope Members will know clearly where to start . The solution to the problem of subdivided units is fixing the problem of real estate hegemony . Although this suggestion seems to be slightly old school and that it has been used by the previous Chief Executive as his election slogan to cheat the public this is outdated nowadays
大家應搞清楚這本質上是貧富懸殊的問題，我不希望與大家談甚麼理論、經濟概念，雖然我也曾經是一位大學學者，我只希望與大家分享一件事，就是政府如何在施政上出現思覺失調。
Members should understand clearly that this is a problem of disparity between the rich and the poor in nature . I am not going to discuss theories and economic concepts though I used to be a scholar in the university . I just hope to share one point with Members and that is how the Government is suffering from early psychosis in its administration
前年暑假，我從立法會公共申訴辦事處接了3宗申訴個案，3宗也是與"劏房戶"被迫遷有關的。
In the summer recess the year before last I received three cases from the Public Complains Office of the Legislative Council and all the three cases were about the eviction of tenants of subdivided units
在新界西，尤其是荃灣及葵青等地區，許多單幢式私人樓或工廈也是經營"劏房"的。
In New Territories East particularly in Tsuen Wan and Kwai Tsing districts many flats in single private residential buildings or industrial buildings were used for operating subdivided units
我一個暑假便接了3宗申訴個案，數十個"劏房戶"因為政府在施政上要取締"劏房"而被迫遷。
I received three complaint cases in one summer . Dozens of tenants of subdivided units had been evicted as a result of the Governments administrative measures to eradicate subdivided units
這數十宗個案包括哪些類型的家庭呢？
Which types of households were included in the dozens of cases involved?
第二個求助家庭：全家都說普通話，父親和大兒子持單程證來港，另一名孩子是搶閘來港出生，屬香港永久居民。
The second family seeking assistance is a Putonghua - speaking family . The father and the elder son have come to Hong Kong on one - way permits . The other child was born in Hong Kong as the mother managed to crash the gate to give birth in Hong Kong and the child is thus a permanent resident of Hong Kong
第三個家庭是典型香港基層家庭的悲劇。
The third family is the tragedy of a typical grass - roots family in Hong Kong
這是貧富懸殊的問題，基層家庭或因為上班較近，不想住在偏遠地區而屈居於"劏房"。
This is a problem of disparity between the rich and the poor . The grass - roots families may not want to live in remote areas and they can only compromise to live in subdivided units in order to live near their place of work
至於我剛才提到的兩類家庭，顯然是因為人口政策失誤。
Regarding the two types of families which I mentioned just now it is obviously the result of blunders in the population policy . Has the Government done any calculation about the tenants living in 90 000 - odd subdivided units?
政府有否計算現時9萬多個"劏房"中，有多少是因為雙程證、單程證、"單/雙非"來港後，發現原來香港並不如他們心目中所想，也不如TVB電視劇所看到般是一個生活天堂，而是一個人間煉獄。
They may have come to Hong Kong on two - way permits or one - way permits or that one of the parents or both parents in these families are not Hong Kong permanent residents . How many of them have found lives in Hong Kong not as they expected? . How many of them have found lives here not like living in paradise as depicted in the dramas of TVB but actually in the purgatory?
再看看政府的2016年中期人口統計數據。
Let us look at the statistics of the 2016 Population By - census of the Government
私人住宅單位的月租中位數為10,000元，而租金相對收入比率的中位數為31%，較10年前的25%高出6%，可見租戶捱得有多苦。
The median monthly rental payment of private residential flats was 10,000 while the median rent to income ratio was 31 % which was 6 % higher than the 25 % recorded a decade ago showing how hard life is for tenants
因此，我們留意到租務管制的其中一個重點是維護對租客的保障，以及讓基層和夾心階層市民能以合理價格租住居所。
We therefore notice that one of the key initiatives of tenancy control is ensuring protection for tenants and enabling the grass roots and the sandwich class to rent accommodation at a reasonable price
根據2009年至2018年的數字，租金升幅甚至接近1倍。
According to the figures of the period from 2009 to 2018 the rate of rental increase has even almost doubled
到了現屆政府，我聽到副局長對此很有保留。
In the current - term Government I have heard that the Under Secretary has strong reservations about that
雷鼎鳴教授當然對實施租務管制的建議很反感，他提出的第一點原因是租務管制反而會推高租金。
Prof Francis LUI certainly has a strong distaste for the proposed implementation of tenancy control . The first reason given by him is that the implementation of tenancy control will push up the rental level instead
但如果我們單單因為那一刻的經濟行為而拒絕考慮一切政策措施，其實有很多政策也無須推行。
But if we refuse to consider every single policy measure just because of the momentary economic behaviour many policies can actually be put aside
在2016年，擁有3個物業以上的市民有172,866人。
In 2016 172 866 persons owned more than three properties each
在1985年至1998年實施租務管制時，空置率為3%至4.7%。
From 1985 to 1998 when tenancy control was in place the vacancy rate was 3 % to 4.7 %
但到1998年撤銷租金管制及最後在2002年撤銷租務管制後，那時候的空置率高達6.8%，證明空置率並非純粹取決於政策，很多時也受經濟周期影響。
But with the removal of rent control in 1998 and tenancy control finally in 2002 the vacancy rate was as high as 6.8 % back then indicating that the vacancy rate depends not solely on policies and is susceptible to economic cycles
主席，從背景上而言，我相信簽訂雙重課稅寬免協定一直是特區政府積極進行的工作。
President insofar as the background is concerned I believe the Government has been proactively pursuing the signing of Comprehensive Avoidance of Double Taxation Agreements CDTAs
正如剛才多位同事提到，簽訂雙重課稅寬免協定有助減輕營商人士的稅務負擔，增加他們在香港繼續營商或擴展業務的誘因。
As mentioned by a number of Honourable colleagues just now the conclusion of CDTAs helps alleviate the tax burden on business operators thus increasing the incentive for them to continue or expand their business in Hong Kong
主席，我也想指出，我留意到剛才有同事和局長也特別提到《刑事事宜相互法律協助條例》，涂謹申議員或許也有提及。當然，《條例》也是一個很有效的機制。
President I would also like to point out that I noticed some Honourable colleagues perhaps including Mr James TO and the Secretary specifically mention the Mutual Legal Assistance in Criminal Matters Ordinance which is also an effective mechanism of course
然而，《條例》第4條其實提到，執行刑事事宜相互法律協助安排時，須由行政長官會同行政會議批准，行政長官會同行政會議亦可基於不同原因拒絕批准。
However under section 4 of the Ordinance the execution of arrangements for mutual legal assistance in criminal matters actually requires the approval of the Chief Executive in Council who may refuse for various reasons
如果我們不做好自己，我擔心會落後於其他地區，包括一直非常積極與香港競爭，吸引國際資金進行商業投資的新加坡。
If we do not do our part well I am worried that we will lag behind other regions including Singapore which has been very proactive in competing with Hong Kong for international capital inflow as commercial investment . We must forge ahead or we will lag behind others . If we do not do it others will rush to do it
事情不進則退，你不做別人便趕着做，我不希望香港落後於人。
I do not want Hong Kong to lag behind others
因此，我很希望這兩項命令能順利通過，向國際社會釋出一個信息：香港是高度國際化的城市，亦絕對配合國際做法，無論是打擊稅務規避、建立方便的營商環境或打擊恐怖主義，我們都緊跟國際規矩。
Therefore I very much hope for the smooth passage of these two orders so as to send a message to the international community that Hong Kong is a highly internationalized city which is absolutely prepared to complement international practices and follow international rules in respect of combating tax evasion establishing a business - friendly environment or combating terrorism
代理主席，我感謝小組委員會主席梁繼昌議員、各位委員的積極參與，以及立法會秘書處的協助，令兩項命令的審議工作得以完成。
Deputy President I would like to thank Mr Kenneth LEUNG Chairman of the Subcommittee and all other members for their active participation and also the Legislative Council Secretariat for their assistance which have enabled the completion of the scrutiny of the two orders
政府作出兩項命令，目的是落實香港分別與印度及芬蘭已簽訂的全面性避免雙重課稅協定。
The introduction of the two orders by the Government seeks to implement the Comprehensive Avoidance of Double Taxation Agreements which Hong Kong has entered into with India and Finland
我希望議員反對涂謹申議員的兩項議案，讓該兩份協定盡早在香港生效。
I hope that Members will oppose the two motions proposed by Mr James TO so as to enable those two agreements to expeditiously come into effect in Hong Kong
政府的一貫政策是積極與香港的貿易及投資夥伴簽訂全面性協定，以減輕香港企業的稅務負擔，同時鼓勵外地企業在港投資，加強香港與其他地區的經貿聯繫。
It has been the Governments policy to proactively enter into Comprehensive Agreements with Hong Kongs trading and investment partners so as to alleviate the tax burden of Hong Kong enterprises while encouraging foreign enterprises to invest in Hong Kong and enhancing our economic and trade relations with other regions
計及印度及芬蘭在內，香港現時已經與40個稅務管轄區簽訂全面性協定，我們會繼續積極物色合適的磋商夥伴，以期在未來數年內使全面性協定的總數能增加到50份，進一步擴展網絡。
With the inclusion of India and Finland Hong Kong has now entered into Comprehensive Agreements with 40 tax jurisdictions . We will continue to actively identify potential negotiation partners with a view to increasing the total number of Comprehensive Agreements to 50 over the next few years and further expanding the network
印度是香港第七大貿易夥伴，而芬蘭則是香港在北歐首個全面性協定夥伴。
India is Hong Kongs seventh largest trading partner whereas Finland is Hong Kongs first comprehensive agreement partner in Northern Europe
早日落實兩份全面性協定，可讓商界和社會受惠於協定帶來的經濟效益。
Early implementation of those two comprehensive agreements would enable the business sector and society to benefit from the economic benefits to be brought about by the agreements
印度和芬蘭已分別完成其批准協定的程序，港方的兩項命令通過後，這兩份協定的雙重課稅寬免措施最早可由2019年4月1日開始的課稅年度生效。
Both India and Finland have already completed the procedures for approving the agreements so after the passage of the two orders in Hong Kong the double taxation relief measures provided under those two agreements would take effect as early as the year of assessment commencing on 1 April 2019
香港在商議全面性協定時，採取經濟合作與發展組織及聯合國2012年的稅收協定範本為藍本，以符合國際社會的最新要求。
In negotiating the Comprehensive Agreements Hong Kong had modeled on the 2012 version of the Model Tax Conventions of the Organisation for Economic Co - operation and Development OECD and the United Nations so as to meet the latest requirements of the international community
其他稅務管轄區亦普遍採用這些協定範本。
These Model Tax Conventions are also widely used in other tax jurisdictions
與印度及芬蘭簽訂的全面性協定是香港首兩份根據經合組織最新要求，容許將交換所得的稅務資料用作有限的非稅務用途的全面性協定。
The Comprehensive Agreements entered into with India and Finland are the first two Comprehensive Agreements signed by Hong Kong to allow the use of exchanged tax information for limited non - tax related purposes in accordance with the latest OECD requirements
有關條文以往是經合組織稅收協定範本的非強制性條文，但自2012年起已成為必要的條文，反映國際社會把稅收協定交換所得的資料用作非稅務用途的共識。
The relevant provision was previously an optional provision in the OECD Model Tax Convention but it has become an integral provision since 2012 to reflect the consensus reached by the international community on the use of information exchanged under the tax conventions for non - tax related purposes
香港與印度及芬蘭簽訂的全面性協定容許有關用途，與現時國際社會的要求一致。
Hong Kongs signing of Comprehensive Agreements with India and Finland to allow such use of information is consistent with the current requirements of the international community
特區政府十分重視資料交換機制下的資料保密，並致力確保嚴謹遵行有關機制。
The SAR Government has attached great importance to the confidentiality of information exchanged under the exchange of information mechanism and is committed to ensuring strict compliance with the relevant mechanism
首先，資料交換必須為稅務目的而進行，而且不得提出打探性質的資料交換要求。
Firstly the exchange of information must be conducted for tax purposes and prevent fishing expedition by partners
香港稅務局絕對不會受理任何純以非稅務為由提出的資料請求。
The Inland Revenue Department IRD of Hong Kong will never entertain any request for information made purely for non - tax related purposes
提出交換資料請求的一方在獲得資料後，如果希望進一步使用交換所得的稅務資料作非稅務用途，必須先取得提供資料一方的同意。
If upon receipt of the information the party requesting an exchange of information wished to further use the tax information exchanged for non - tax related purposes it must first obtain the consent of the party providing the information
在香港，稅務局收到有關請求後，會諮詢相關執法機關及律政司，並只有在相關政府部門不反對的情況下，才會同意協定夥伴的請求。
In Hong Kong upon receipt of such a request IRD will consult the relevant law enforcement agencies and the Department of Justice . It will accede to the request of the agreement partner only if there is no objection from the relevant government departments
按照香港法律，稅務資料只能用作有限的非稅務用途，是在3方面，即追討因販毒、有組織及嚴重罪行及恐怖主義而產生的得益。
According to the laws of Hong Kong tax information can only be used for limited non - tax related purposes in three areas namely the recovery of proceeds from drug trafficking organized and serious crimes and terrorist acts
香港的全面性協定夥伴必須亦有相類似的法律容許稅務資料用於上述指定的非稅務用途，才可利用與香港交換所得的稅務資料作相同用途。
It is necessary for Hong Kongs Comprehensive Agreement partners to have similar laws allowing the use of tax information for the above mentioned specified non - tax related purposes before they can use the tax information exchanged with Hong Kong for the same purposes
即使全面性協定夥伴的法律容許將交換所得的稅務資料作其他用途，但如果超出了香港法律所允許、剛才提及的3個範圍，香港稅務局也不會批准有關請求。
Even if the laws of a Comprehensive Agreement partner allow the use of the tax information exchanged for other purposes but if the usage falls outside the scope of the three areas permitted by the laws of Hong Kong that we have just mentioned IRD of Hong Kong will not accede to such requests
涂議員認為政府應要求協定夥伴透過其他現有渠道，例如刑事司法協助協定，尋求香港就刑事事宜上的協助。
Mr TO is of the view that the Government should require its Comprehensive Agreement partners to seek assistance in criminal matters from Hong Kong via other existing channels such as the agreements on mutual legal assistance MLA in criminal matters
政府在小組委員會會議上已多次清楚解釋，不論全面性協定或刑事司法協助協定均不會妨礙協定夥伴根據其他協定、安排或慣例提供協助。
The Government has clearly explained on several occasions at the meetings of the Subcommittee that neither Comprehensive Agreements nor MLA agreements in criminal matters would prevent any partner from providing assistance under other agreements arrangements or practices . Therefore Comprehensive Agreements and agreements on MLA in criminal matters are separate regimes independent of each other . Both operate in accordance with their legislation and mechanisms that is under the Drug Trafficking Ordinance Cap
因此，全面性協定和刑事司法協助協定是獨立分開的機制，兩者均按其法例和機制運作，即根據《販毒條例》、《有組織及嚴重罪行條例》、《聯合國條例》，只限於追討因販毒、有組織及嚴重罪行，以及恐怖主義產生的得益。
405 the Organized and Serious Crimes Ordinance Cap . 455 and the United Nations Ordinance Cap . 575 they are only limited to the recovery of proceeds from drug trafficking organized and serious crimes and terrorist acts
這與在本地法律制度下及根據《稅務條例》所作的資料交換，屬兩個不同體制，不能混為一談，而《稅務條例》下的資料交換亦有嚴謹的處理方式。
This is a different regime from the exchange of information in accordance with the Inland Revenue Ordinance under the local legal system and therefore should not be mixed up . Also there is stringent requirement for the exchange of information under the Inland Revenue Ordinance
涂議員認為香港的協定夥伴如需取得資料作非稅務用途，應該由司法機構處理有關請求。
Mr TO is of the view that if Hong Kongs Comprehensive Agreement partners wish to obtain information for non - tax purposes their requests should be dealt with by the Judiciary
我理解涂議員的關注，但我必須指出，香港與印度及芬蘭簽訂的全面性協定所包含的交換資料條文，與經合組織最新的稅收協定範本一致，符合國際社會的共識，也有嚴謹有效的實施機制。
While I understand Mr TOs concern I must point out that the provisions relating to exchange of information contained in the Comprehensive Agreements that Hong Kong signed with India and Finland are consistent with the latest OECD Model Tax Convention and in line with the consensus of the international community and a stringent and effective implementation mechanism has been put in place
如果香港原則上拒絕根據全面性協定將已交換的資料用作有限度非稅務用途的要求，我們不僅違反國際現行普遍做法，也會嚴重影響其他地區將來與香港簽訂、甚至商討全面性協定的意欲，窒礙香港拓展全面性協定網絡和加強對外經貿聯繫的工作。
If Hong Kong turns down in principle any request for using the information exchanged under Comprehensive Agreements for limited non - tax related purposes this is not only contrary to the prevailing international practices but will also seriously undermine the incentives for other regions to sign and even negotiate Comprehensive Agreements with Hong Kong in the future thereby hindering the work of Hong Kong to expand its network of Comprehensive Agreements and strengthen its external economic and trade ties
香港分別與印度和芬蘭進行了歷時近10年的談判，成果得來不易。
Hong Kong had been negotiating with India and Finland for nearly 10 years and the outcome has not come by easily
如果涂謹申議員動議的議案獲通過，該兩項協定將無法在香港生 效，我們預期印度和芬蘭不會願意與香港重啟談判，更不會接受偏離經合組織要求的安排。
If the motions moved by Mr James TO is passed so that the two agreements cannot come into effect in Hong Kong we do not expect that India and Finland would willingly go back to the negotiations table with Hong Kong again let alone accepting any arrangement that deviates from OECDs requirements