Publications RSS FEED
Proposed new tax rules for insurers and licensed insurance brokers

The taxation of insurers in Hong Kong has historically been subject to comparatively antiquated rules and it has been a recurring complaint of both practitioners and their clients… LEARN MORE

+ Add to Binder


Hong Kong Court of Final Appeal affirms terminal payments not taxable

The Court of Final Appeal in Poon Cho-Ming, John v Commissioner of Inland Revenue FACV 1/2019 [2019] HKCFA 38 has found for the taxpayer and affirmed the decision of the Court… LEARN MORE

+ Add to Binder


Hong Kong people eligible to participate in Mainland social insurance scheme

On 29 November 2019, the National Healthcare Security Administration and the Ministry of Human Resources and Social Security released the “Interim Measures for Hong Kong, Macau… LEARN MORE

+ Add to Binder


SFC licensing and compliance hints: points to note for your annual regulatory filings

The year is coming to an end. A corporation licensed with the Securities and Futures Commission (SFC) which adopted 31 December as its financial year-end and common anniversary… LEARN MORE

+ Add to Binder


Regulatory focus on the suitability obligation

The suitability principle is one of the cornerstones of investor protection. It has been an area of increasing focus for regulators around the world. The suitability principle… LEARN MORE

+ Add to Binder


New Guideline on Medical Insurance Business

The Insurance Authority has just issued a new Guideline on Medical Insurance Business (GL31) (New Guideline). It takes effect from 23 September 2020 and will apply to insurers… LEARN MORE

+ Add to Binder


Listed companies are reminded to disclose actual controllers of counterparties to transactions

On 21 November 2019, the Securities and Futures Commission (SFC) issued a statement reminding listed companies to disclose actual controllers or beneficial owners of counterparties… LEARN MORE

+ Add to Binder


New regulations on collection of enterprise income tax from retail export enterprises in cross-border e-commerce comprehensive pilot zones

On 26 October 2019, the State Taxation Administration (STA) released the Announcement on Issues Concerning the Verification and Collection of the Enterprise Income Tax from Retail… LEARN MORE

+ Add to Binder


SFC continues to raise concerns over dubious private fund and discretionary account arrangements or transactions

On 21 November 2019 the Hong Kong Securities and Futures Commission (SFC) issued an important circular (the Circular) to provide guidance to assist asset managers regarding red… LEARN MORE

+ Add to Binder


Clarifying new rules on financial and other requirements for licensed insurance broker companies

The Insurance Authority has just issued a circular containing FAQs in respect of the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules… LEARN MORE

+ Add to Binder


1 ...137