Stefano Mariani

Deacons

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Mergers exempt from stamp duty

Hong Kong - August 19 2021 In a decision that will no doubt come as a great relief to the funds, banking, and asset management industries, the Court of Appeal ruled in Nomura…

Tax Alert: Mergers exempt from stamp duty

Hong Kong - July 27 2021 In a decision that will no doubt come as a great relief to the funds, banking, and asset management industries, the Court of Appeal ruled in Nomura…

Salaries Tax Alert: Payment of Bonus Shares to Former Employee Held Not Taxable

Hong Kong - July 7 2021 When an employment relationship comes to an end, it is not uncommon for the parties to enter into a termination agreement setting out the departing…

Salaries Tax Alert: Decision of the Court of First Instance in Dr Leung Ka-Lau v CIR [2021] HKCFI 1117

Hong Kong - May 10 2021 The taxpayer, Dr Leung, was a medical doctor employed by the Hospital Authority (“HA”). Part of the conditions of his employment…

Hong Kong proposes new rules enhancing deductibility of foreign tax

Hong Kong - April 28 2021 The Government of Hong Kong gazetted the Inland Revenue (Amendment) (Miscellaneous Provisions) Bill 2021 (the “Bill”) on 19 March which, among other…