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Results: 1-10 of 682

Hong Kong: extension of profits tax exemption to PE funds welcomed
  • Norton Rose Fulbright LLP
  • Hong Kong
  • July 28 2015

The Inland Revenue (Amendment) (No. 2) Ordinance 2015 (Amendment Ordinance) was gazetted and came into force on 17 July 2015. It amends the Inland


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


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


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


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


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

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


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


Tax newsletter - MayJune 2015
  • DLA Piper LLP
  • China, Hong Kong
  • August 11 2015

The China State Administration of Taxation (“SAT”) recently released a new tax circular (Announcement 2015 No 45, “Circular 45”) on Cost Sharing


Overview of transfer pricing in Hong Kong and China
  • King & Wood Mallesons
  • Hong Kong, OECD, China
  • November 26 2015

Transfer pricing is a term used to define the price charged between associated enterprises for the transfer of goods, services and intangible


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