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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

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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

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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

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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

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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

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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

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New rules regarding entitlement to treaty benefits for non-resident taxpayers in China

On 14 October 2019, the State Taxation Administration (STA) released the announcement on “Issuing the Administrative Measures for Non-resident Taxpayers’ Entitlement to Treaty… LEARN MORE

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An important lesson on settlement negotiations

Introduction When dealing with employment issues, employers commonly choose to enter into settlement agreements with employees in exchange for the latter’s undertaking in refraining… LEARN MORE

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Revised Departmental Interpretation and Practice Note No. 28 on the deductibility of foreign tax
07 November 2019, Tax, Legal Alert, by Stefano Mariani,

In August of this year, the Commissioner of Inland Revenue (Commissioner) has unilaterally and without forewarning amended the Departmental Interpretation and Practice Notes No.… LEARN MORE

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Employment contract: decision on school vs teacher dispute sheds light on significance of proper drafting

Employment contracts almost invariably contain a clause specifying the notice period required for the parties to unilaterally terminate the employment relationship. However, what… LEARN MORE

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