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When do enhancement activities of real estate prove a change of intention that triggers profits tax on a subsequent sale?
  • Baker McKenzie
  • Hong Kong
  • July 31 2015

The Court of Final Appeal is expected to clarify the circumstances in which enhancement activities, which increase the value of real estate, may

Tax newsletter - MarchApril 2015
  • DLA Piper LLP
  • China, Hong Kong
  • June 24 2015

The State Administration of Taxation (SAT) issued the Public Announcement on Relevant Enterprise Income Tax Issues Concerning Payments Made by

Asset management tax highlights - Asia Pacific - Jan to March 2015
  • PwC Australia
  • Australia, China, Hong Kong, India, Malaysia, South Korea
  • May 11 2015

The Australian Treasury has released draft legislation for the final element of the Investment Manager Regime (IMR) on 12 March 2015. The IMR

Legco approves tax reliefs for individuals, businesses and families with children
  • Baker McKenzie
  • Hong Kong
  • July 13 2015

On 9 July 2015, the Hong Kong Legislative Council passed an amendment to the Inland Revenue Ordinance that gives effect to two major tax reliefs

New tax treaty between Hong Kong and mainland China which has consequences for shipping, airline and securities trading companies
  • Mayer Brown JSM
  • China, Hong Kong
  • April 13 2015

This is relevant mainly for (1) Hong Kong companies or investment funds selling securities in Chinese listed companies and (2) ship or aircraft

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

Amended profits tax exemption a welcome change for private equity funds
  • King & Wood Mallesons
  • Hong Kong
  • July 22 2015

On 10 July 2015 the Hong Kong Legislative Council agreed to extend the existing profits tax exemption for offshore funds to PE funds. The new

New report recommends tax and regulatory changes to make Hong Kong more attractive to Chinese companies that invest and expand overseas
  • Baker McKenzie
  • China, Hong Kong
  • June 2 2015

The Financial Services Development Council (“FSDC”) recently released a report titled “Chinese Enterprises ‘Going Global’: Opportunities and Hong

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

Implementation of Common Reporting Standard in Hong Kong - Implications for Family Trust with a Private Trust Company as Trustee
  • Winston & Strawn LLP
  • Hong Kong, OECD
  • December 1 2016

The Organization for Economic Co-operation and Development (OECD) issued the Standard for Automatic Exchange of Financial Information in Tax Matters