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Results: 1-10 of 638

What is in a name? Provisional liquidators, liquidators & ad valorem fees
  • Mayer Brown JSM
  • Hong Kong
  • March 10 2015

We have previously reported that the Official Receiver retains its entitlement to ad valorem fees on the conversion of a compulsory liquidation to a


Hong Kong releases consultation paper on automatic exchange of information
  • Steptoe & Johnson LLP
  • Hong Kong
  • April 24 2015

Today, Hong Kong released a consultation paper containing proposals to implement automatic exchange of financial account information in tax matters


QFII and RQFII capital gains tax
  • Dechert LLP
  • China, Hong Kong
  • April 22 2015

Capital gains tax ("CGT") has been a key issue surrounding the investment by QFIIs and RQFIIs in the Mainland Chinese securities market. Mainland


Hong Kong Profits Tax Exemption for Private Equity Funds
  • Dechert LLP
  • Hong Kong
  • January 12 2016

The Inland Revenue (Amendment) (No.2) Ordinance 2015 (the "Amendment Ordinance") came into effect on July 17, 2015, extending Hong Kong profits tax


Extension of profits tax exemption to private equity funds
  • Deacons
  • Hong Kong
  • February 12 2015

Hong Kong's Financial Services and Treasury Bureau presented their proposals to extend the profits tax exemption for offshore funds to private equity


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


Hong Kong’s new and impossible rules for obtaining tax treaty residency certificates
  • Deacons
  • Hong Kong
  • February 6 2015

On 29 January 2015, the Hong Kong Inland Revenue Department ("IRD") announced new, hard-line procedures for obtaining a certificate of Hong Kong


Hong Kong regulatory bulletin - May 2015
  • Cadwalader Wickersham & Taft LLP
  • Hong Kong
  • May 6 2015

The Government has launched a two-month public consultation on proposals to apply the prevailing international standards on the automatic exchange of


Hong Kong Government consultation process regarding automatic exchange of information and the Common Reporting Standard
  • Baker & McKenzie
  • Hong Kong
  • May 5 2015

The Hong Kong Government published on 24 April 2015 the Consultation Paper on Automatic Exchange of Financial Account Information in Tax Matters in


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