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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


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


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


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


Hong Kong’s long-awaited FATCA announcement
  • Dechert LLP
  • Hong Kong, USA
  • June 24 2014

With deadlines looming, Hong Kong's government announced on May 9th a much-anticipated agreement with the United States regarding the U.S. Foreign


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


International regulatory update 26-30 August 2013
  • Clifford Chance LLP
  • Hong Kong, Poland, South Korea, United Kingdom, Australia, China, European Union, Germany, Global
  • September 3 2013

The Basel Committee on Banking Supervision has published its fourth report updating the G20 Leaders on the progress in implementing the Basel III