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Results: 1-10 of 89

No reprieve for taxpayers where fraudulent profits tax paid

  • Mayer Brown JSM
  • -
  • Hong Kong
  • -
  • March 24 2014

On 13 March 2014, the Court of Final Appeal (CFA) handed down its ruling in Moulin Global Eyecare Trading Limited (In Liquidation) v. The

Provisional liquidations & the taxation of fees

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • June 29 2012

DID YOU KNOW...that interim fees incurred by provisional liquidators (including agents’ fees), previously thought to have been payable from the funds of an insolvent estate without formal taxation, are now required to be taxed

Hong Kong’s Court of Final Appeal decides transfer pricing case

  • White & Case LLP
  • -
  • Hong Kong
  • -
  • January 27 2010

In Ngai Lik Electronics Company Limited v. the Commissioner of Inland Revenue, FACV No. 29 of 2008 (2009), the Hong Kong Court of Final Appeal (the CFA) affirmed the applicability of the arm’s length principle in a cross-border transfer pricing case

Hong Kong agrees to share tax info with South Korea

  • Mossack Fonseca & Co
  • -
  • Hong Kong, South Korea
  • -
  • October 28 2013

Hong Kong and South Korea have agreed to share tax information about South Koreans with undeclared funds in Hong Kong. Under the terms of the deal

Hedge funds in APAC: legal and regulatory treatment

  • InsightLegal Asia Consulting
  • -
  • Asia-Pacific, Hong Kong, Singapore
  • -
  • February 20 2014

There continues to be great interest in and steady growth of hedge funds in APAC, which is driven by both market and regulatory factors. Hong Kong

New convention between Italy and Hong Kong: expected effects also at an internal legal level

  • NCTM Studio Legale Associato
  • -
  • Hong Kong, Italy
  • -
  • March 27 2013

On 14 January 2013 the Convention against double taxation between Italy and the region under special Chinese administration of Hong was signed by the

Hong Kong signed two more treaties

  • Landwell
  • -
  • Hong Kong, Portugal, Spain
  • -
  • May 20 2011

Hong Kong signed a comprehensive Double Tax Treaty ('DTT') with Portugal and Spain on March 22, 2011 and April 1, 2011 respectively

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Hong Kong court ruled in favour of a taxpayer on its offshore claim

  • Clifford Chance LLP
  • -
  • Hong Kong
  • -
  • May 12 2011

The Court of First Instance has recently delivered a judgment in favour of Li & Fung (Trading) Limited (LFT) in its tax dispute with the Inland Revenue

Buyer's Stamp Duty: exemption for redevelopment purposes?

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • November 27 2012

On 29 October and 1 November 2012, we published the first and second of two legal updates on the introduction of Buyer's Stamp Duty (BSD) and the adjusted rates and extension of the holding period in respect of Special Stamp Duty (SSD