has been considering the application to Hong Kong of the United Nations Convention on the Elimination of All Forms of Discrimination against Women. As part of this consideration, existing policies and legislation relevant to the question of equality between the sexes are being reviewed. 27. A draft bill was passed by the Legislative Council in July 1989 which, •inter alia, altered the basis of taxing the salaries of married couples from aggregation to separate taxation. The new system will come into operation as from 1 April 1990. By means of this bill, Hong Kong taxation legislation will better comply with the spirit of the Human Rights Covenants. CCPR/C/58/Add.6 page 116 Article 4 28. A general description of the powers of the Governor in Council under the Emergency Regulations Ordinance was given in paragraphs 8 and 124 of the second periodic report of the United Kingdom on its dependent territories (CCPR/C/32/Add.14, annex F). While there are no defined criteria for deciding when a state of emergency should be declared, the Governor in Council would consider declaring a state of emergency only if there were either an internal threat or an external one or a combination of the two that might disrupt the essential functions of the territory. 29. As previously explained, no existing legislation in Hong Kong would allow derogation from articles 6, 7, 8, 11, 15, 16 or 18 of the Covenant. Nor would the Administration of Hong Kong contemplate introducing such legislation at any time. At present, however, there is no provision in Hong Kong law to prevent introduction of emergency legislation which would override existing ordinances or regulations. Because of this, in the context of consideration of a local bill of rights, thought is being given to the inclusion of a clause 
**Analysis**
The text appears to be discussing the legal framework and policies of Hong Kong, specifically in relation to the United Nations Convention on the Elimination of All Forms of Discrimination against Women. It mentions taxation, emergency regulations, and the potential introduction of a local bill of rights. These topics suggest that the text is more focused on governance and human rights rather than specific economic or social sectors.

**Category**
Human rights, Employment