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Impact of FATCA on ORSO schemes in Hong Kong
  • Mayer Brown JSM
  • Hong Kong
  • May 27 2014

The Foreign Account Tax Compliance Act (FATCA) is an invasive piece of US legislation. It is designed to identify tax avoidance being undertaken by US

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

Moulin Global Eyecare Trading v Commissioner of Inland Revenue
  • 24 Old Buildings Chambers
  • Hong Kong
  • May 21 2014

The liquidators of the appellant, MGET, sought to recover from the Commissioner of Inland Revenue tax paid on fraudulently inflated profits under the

A summary of major developments in key areas - general counsel update - July 2014
  • Herbert Smith Freehills LLP
  • Australia, European Union, Hong Kong, United Kingdom
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially

Corporate Crime Update - June 2014 - Hong Kong
  • Herbert Smith Freehills LLP
  • Hong Kong
  • June 30 2014

The judgment for the much anticipated Ernst & Young case was handed down on May 23, 2014. The case concerns an application made in 2012 by the Hong

Hong Kong signed its first Tax Information Exchange Agreement (TIEA) with US
  • Locke Lord LLP
  • Hong Kong, USA
  • April 11 2014

On 25 March 2014, the Government of the Hong Kong Special Administrative Region (Hong Kong) signed an agreement with the Government of the United

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

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

Hong Kong budget: development measures for the financial services industry
  • Norton Rose Fulbright LLP
  • Hong Kong
  • February 26 2015

The Financial Secretary of Hong Kong announced his budget proposals on 25 February 2015

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