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This week in Internet gaming (week of Sept. 22-26)
  • Duane Morris LLP
  • Denmark, Hong Kong, Norway
  • September 26 2014

Thursday, the Court of Justice of the European Union ruled that Denmark’s Internet gaming tax complied with European Union State Aid rules. The tax


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


Impact of FATCA on ORSO schemes in Hong Kong
  • Mayer Brown LLP
  • Hong Kong, USA
  • 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


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


No reprieve for taxpayers where fraudulent profits tax paid
  • Mayer Brown JSM
  • Hong Kong
  • March 24 2014

On 13 March 2014, the Court of Final Appeal (CFA) handed down its ruling in Moulin Global Eyecare Trading Limited (In Liquidation) v. The


Comparative analysis for Asia-Pacific hedge fund managers: legal and tax structuring in Hong Kong and Singapore
  • InsightLegal Asia Consulting
  • Hong Kong, Singapore
  • April 6 2014

Hong Kong and Singapore remain keenly competitive jurisdictions that seek to attract hedge fund managers, far outpacing other APAC jurisdictions


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


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


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