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Hong Kong releases consultation paper on automatic exchange of information
  • Steptoe & Johnson LLP
  • Hong Kong
  • April 24 2015

Today, Hong Kong released a consultation paper containing proposals to implement automatic exchange of financial account information in tax matters

Impacts of FATCA intergovernmental agreement on ORSO schemes in Hong Kong
  • Deacons
  • Hong Kong
  • December 2 2014

Further to our article entitled "Updates on impact of FATCA final regulations on ORSOMPF Schemes in Hong Kong" in our June newsletter (Issue 3 of

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

Hong Kong’s 201516 budget offers hope and risk for tax competiveness
  • Deacons
  • Hong Kong
  • March 3 2015

The Administration will table a Bill in the Legislative Council (LegCo) in the next months to “expand” the non-resident fund profits tax exemption to

Fraud bulletin - February 2015
  • Herbert Smith Freehills LLP
  • European Union, Hong Kong
  • February 27 2015

On 14 May 2014 the Court of Appeal, delivering judgment in Lakatamia Shipping, resolved an important issue in relation to freezing injunctions which

Hong Kong government makes good on promise to axe stamp duty on exchange traded funds
  • Deacons
  • Hong Kong
  • December 8 2014

On 5 December 2014, the Hong Kong Government formally released its draft legislation to waive stamp duty for the transfer of shares or units of all

Doing business in Hong Kong
  • Deacons
  • China, Hong Kong
  • April 28 2015

Hong Kong is a Special Administrative Region of the People's Republic of China that is governed by the Basic Law of the Hong Kong Special

Legal flash - Shanghai office - November 2014 - Notice of Ministry of Finance, State Administration of Taxation and China securities regulatory commission concerning tax policies on the Shanghai-Hong Kong Stock Exchanges link pilot program
  • Cuatrecasas Gonçalves Pereira
  • China, Hong Kong
  • December 2 2014

On October 31, 2014, MoF, SAT and CSRC jointly released tax circular Caishui 2014 No.81 (“Circular 81”) to specify tax policies concerning the

Hong Kong Government consultation process regarding automatic exchange of information and the Common Reporting Standard
  • Baker & McKenzie
  • Hong Kong
  • May 5 2015

The Hong Kong Government published on 24 April 2015 the Consultation Paper on Automatic Exchange of Financial Account Information in Tax Matters in

In time for Thanksgiving: the Court of Final Appeal awards nice cheer to the taxpayer
  • Mayer Brown LLP
  • Hong Kong
  • November 21 2013

On 12 November 2013, the Court of Final Appeal handed down a victory for the taxpayer in Nice Cheer Investment Limited v. Commissioner of Inland