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When do enhancement activities of real estate prove a change of intention that triggers profits tax on a subsequent sale?

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...

Noam Noked, Steven R. Sieker, Pierre T.H. Chan.


Hong Kong is becoming more investment-friendly by granting a profits tax exemption to offshore private equity funds

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...

Noam Noked, Steven R. Sieker, Pierre T.H. Chan.


Legco approves tax reliefs for individuals, businesses and families with children

Hong Kong - July 13 2015 On 9 July 2015, the Hong Kong Legislative Council passed an amendment to the Inland Revenue Ordinance that gives effect to two major tax reliefs...

Steven R. Sieker, Pierre T.H. Chan.