Stefano Mariani

• Recognised as an Up and Coming lawyer for Tax: Hong Kong Law (International Firms) (China) in Chambers Asia-Pacific (2021)
• Recognised as Next Generation Partner for Tax and Trusts in Legal 500 Asia Pacific (2020 – 2021)
• Recommended Lawyer for Tax and Trust in Legal 500 Asia Pacific (2021)

• Department of Law of The University of Hong Kong – Adjunct Associate Professor
• Hong Kong Trustees’ Association – Honorary Secretary
• Lincoln’s Inn
• Taxation Institute of Hong Kong
• Asian Institute of International Financial Law – Honorary Fellow
• Trust and Estate Practitioner
• Revenue Bar Association
• International Fiscal Association (Hong Kong Branch)

Stefano has authored and co-authored a wide range of articles and books, notably:

Books

• Hong Kong tax law: cases and materials (with Prof. Wilson Chow), LexisNexis Butterworths, ongoing: 2017 –
• Encyclopaedia of Hong Kong Taxation (contributing author and editor, with Prof. Wilson Chow and Susan Leung), LexisNexis Butterworths, ongoing: 2016 –

Articles

• ‘A critical assessment of the Hong Kong Inland Revenue Department’s revised Departmental Interpretation and Practice Note No. 28 on the deductibility of foreign tax’ – Asia Pacific Journal of Taxation, 2019, Vol. 23, No. 2
• ‘The Uneasy Relationship between Permanent Establishments and Section 14 of the Inland Revenue Ordinance’ – Asia Pacific Journal of Taxation, 2019, Vol. 23 No. 1
• ‘On the source of interest in Hong Kong’ – Asia Pacific Tax Bulletin, forthcoming
• ‘Source, residence, and the future of Hong Kong tax’ – Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 2
• ‘A critical analysis of the Hong Kong stamp duty implications of company amalgamations and the repurchase by a company of its own shares’ – Hong Kong Law Journal, 2017, Vol. 47, Part 2 (forthcoming)
• ‘A critical assessment of the Inland Revenue Department’s revised and updated guidance on the tax consequences of company amalgamations’,  Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 1 (forthcoming)
• ‘Ho Kwok Tai v Collector of Stamp Revenue [2016] 5 HKLRD 713 – analysis and implications’, Hong Kong Law Journal, 2017, Vol. 47, Part 1
• ‘A critical and comparative assessment of the utilisation of losses in company amalgamations’, Asia Pacific Journal of Taxation, 2016, Vol. 20, No. 1
• ‘On the source and taxation of royalties in Hong Kong’ – Asia Pacific Tax Bulletin, 2016, Vol.22, No.3
• ‘Advance Rulings – Decline and Fall?’ – Tax Notes International, 2016, Vol. 81, No. 2
• ‘The Taxation of Trusts in Hong Kong’ – Asia Pacific Tax Bulletin, 2015, Vol. 21, No. 6
• ‘Hong Kong Stamp Duty Relief for Foreign Law Mergers’– Hong Kong Lawyer,October 2015
• ‘The Taxation of Grants, Subsidies, and Similar Financial Assistance in Hong Kong’ – Asia Pacific Journal of Taxation, 2015, Vol. 18, No.2
• ‘The Source of Dividends in Hong Kong Tax Law’ – Asia Pacific Tax Bulletin, 2015, Vol. 21, No. 3
• ‘Traditional Chinese Religion trusts in Hong Kong’ – Trust & Trustees, June 2015, 21(5)
• ‘Jersey and the Public International Law Dimensions of Sovereignty’ – The Jersey and Guernsey Law Review, 2013, Vol. 17 Issue 1