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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 as a “Tax Haven” for Belgian Tax Purposes
  • Squire Patton Boggs
  • Belgium, Hong Kong
  • September 30 2016

The Belgian Program Law of 1 July 2016 has broadened the scope of application of the existing reporting obligation for payments to tax havens. 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

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

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

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

Consultation launched on proposed regulations on protected arrangements following enactment of the Financial Institutions (Resolution) Ordinance
  • Herbert Smith Freehills LLP
  • Hong Kong
  • December 7 2016

The Financial Institutions (Resolution) Ordinance (Ordinance), which sets out the framework for a cross-sector regime for the orderly resolution of

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

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

Entry into force of Luxembourg-Hong Kong double tax treaty
  • NautaDutilh
  • Hong Kong, Luxembourg
  • February 5 2009

On 20 January 2009, the treaty between the Grand Duchy of Luxembourg and the Hong Kong Special Administrative Region of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion entered into force