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International regulatory update - 20 24 October 2014
  • Clifford Chance LLP
  • European Union, Hong Kong, Russia, South Africa, South Korea, Ukraine, United Kingdom, USA, Vietnam
  • October 31 2014

The EU Commission has adopted a delegated act on the calculation of banks’ contributions to national resolution funds in all 28 EU Member States under


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


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


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


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


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


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


Hong Kong agrees in substance to FATCA IGA
  • Baker & Hostetler LLP
  • Hong Kong, USA
  • May 10 2014

On May 9, 2014, the U.S. Treasury announced that Hong Kong had agreed in substance on a Model 2 FATCA IGA. Under the IGA, Hong Kong financial


International Regulatory Update 21 - 25 October 2013
  • Clifford Chance LLP
  • Jersey, Singapore, United Kingdom, USA, European Union, Germany, Guernsey, Hong Kong, Italy
  • October 30 2013

The European Council (Heads of State or Government) has published the conclusions from its meeting on 24 and 25 October 2013. Amongst other things