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Results: 1-10 of 593

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


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


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


The Financial Report June 11, 2015 - news from Asia and the Pacific
  • DLA Piper LLP
  • Hong Kong, Japan, Singapore, Australia, China
  • June 11 2015

The Hong Kong Securities and Futures Commission (SFC) released consultation conclusions on proposed amendments to the Securities and Futures


Hong Kong government to extend existing offshore funds tax exemption to private equity funds
  • Proskauer Rose LLP
  • Hong Kong
  • February 23 2015

The Hong Kong Government has announced in its latest budget a planned extension of the existing offshore funds tax exemption to bring offshore


Inland Revenue (Amendment) (No. 2) Ordinance 2015 to extend profits tax exemption for offshore funds to private equity funds gazetted
  • Clifford Chance LLP
  • Hong Kong
  • July 20 2015

The Inland Revenue (Amendment) (No. 2) Ordinance 2015 (Amendment Ordinance) to extend the profits tax exemption to offshore private equity (PE) funds


Hong Kong is becoming more investment-friendly by granting a profits tax exemption to offshore private equity funds
  • Baker & McKenzie
  • Hong Kong
  • July 21 2015

On 17 July 2015, the Hong Kong Government published in the Gazette a legislative amendment that extends the profits tax exemption for offshore funds


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


International regulatory update 12 16 May 2014
  • Clifford Chance LLP
  • Hong Kong, Japan, Luxembourg, United Kingdom, USA, Belgium, China, European Union
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a


Hong Kong can now enter into standalone tax information exchange agreements with other jurisdictions
  • Clifford Chance LLP
  • Hong Kong
  • July 26 2013

On 10 July 2013, the Hong Kong Legislative Council passed the Inland Revenue (Amendment) Bill 2013 (the "Bill"). The objective of the Bill is to