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Results: 1-10 of 15

The Commissioner's power to raise assessment on a new basis after the expiry of the limitation period confirmed by Court of Final Appeal in Aviation Fuel Supply Company
  • Clifford Chance LLP
  • Hong Kong
  • January 16 2015

Further to the decision of the Court of Appeal (CA) in Aviation Fuel Supply Company v Commissioner of Inland Revenue 2013 4 HKLRD 463, which we


International regulatory update - 27 31 October 2014
  • Clifford Chance LLP
  • Singapore, South Korea, United Kingdom, USA, China, European Union, Global, Hong Kong, India, Luxembourg
  • November 4 2014

The European Banking Authority (EBA) has published the results of the 2014 EU-wide stress test of 123 banks. In addition, the European Central Bank


Hong Kong High Court confirms the effectiveness of non-reliance clauses in bank-customer contracts
  • Clifford Chance LLP
  • Hong Kong
  • April 24 2015

The Hong Kong High Court recently handed down its reasons for decision dismissing a customer's mis-selling claim against DBS in respect of the sale


SFC wins first High Court case to wind up a Hong Kong listed company on public interest grounds
  • Clifford Chance LLP
  • Hong Kong
  • March 13 2015

The Hong Kong High Court recently handed down its reasons for ordering on 26 February 2015 that China Metal Recycling (Holdings) Limited ("China


SFC's attempt to obtain final freezing orders against offshore hedge fund's asset fails
  • Clifford Chance LLP
  • Hong Kong
  • June 24 2011

Just over two weeks ago, we reported that Hong Kong's securities regulator, the Securities and Futures Commission (SFC) had argued in Hong Kong's High Court that the SFC has a freestanding and broad power when dealing with market misconduct offences to obtain final orders from the High Court freezing the assets of a New York-based hedge fund, Tiger Asia Management LLC (Tiger Asia), worth HK$38.5 million, without the SFC first having brought either civil proceedings before the Market Misconduct Tribunal (MMT) or criminal proceedings


Securities and Futures Appeal Tribunal - landmark court of appeal decision
  • Clifford Chance LLP
  • Hong Kong
  • June 16 2011

In a landmark decision, the Court of Appeal unanimously overturned the practice that the Securities and Futures Appeal Tribunal (the SFAT) has adopted since 2003 in only proceeding on the basis that it has a limited role in reviewing Securities and Futures Commission (the SFC) decisions which are appealed to the SFAT


A safe haven from which to plan foreign bribes: the lack of extra-territoriality of Hong Kong's anti-bribery laws
  • Clifford Chance LLP
  • Hong Kong
  • August 31 2014

The Hong Kong Court of Final Appeal ("CFA") has confirmed that Hong Kong's much feted anti-graft laws do not apply to conspiracies made in Hong Kong


Hong Kong Court of First Instance case casts spotlight on new Practice Direction on "e-discovery" between parties
  • Clifford Chance LLP
  • Hong Kong
  • August 29 2014

Discovery of electronically created or electronically stored information in civil litigation (e-discovery) is a complex and often costly process. A


International mediation guide
  • Clifford Chance LLP
  • Belgium, Brazil, China, Czech Republic, European Union, France, USA, Slovakia, Spain, Turkey, Ukraine, United Arab Emirates, United Kingdom, Netherlands, Poland, Qatar, Romania, Russia, Singapore, Germany, Hong Kong, Italy, Japan, Luxembourg, Morocco
  • March 27 2013

We have compiled this Mediation Guide with a view to providing a better understanding Of the differences between jurisdictions in respect of


Hong Kong Court of Final Appeal confirms non-taxability of unrealised gains in trading stock
  • Clifford Chance LLP
  • Hong Kong
  • November 22 2013

Profits tax in Hong Kong under the relevant tax statute, the Inland Revenue Ordinance (the Ordinance), is in general imposed on Hong Kong sourced