The Resource More investment-friendly tax incentives in Hong Kong for offshore funds

More investment-friendly tax incentives in Hong Kong for offshore funds

Label
More investment-friendly tax incentives in Hong Kong for offshore funds
Title
More investment-friendly tax incentives in Hong Kong for offshore funds
Creator
Subject
Language
eng
Summary
The 2006 Hong Kong tax incentives for offshore funds in effect do not allow offshore Private Equity (PE) Funds to enjoy similar Hong Kong profits tax exemption as other offshore funds such as Hedge Funds. In the meantime, new regulations is published - the Inland Revenue (Amendment) (No. 2) Ordinance 2015 on 17 July 2015, and the new Departmental Interpretation and Practice Notes (DIPN 51)7 in May 2016. With this regulation the offshore private equity funds (PE) funds enjoy similar profits tax exemption as other offshore funds. This article looks at the key features and the practical implications of the new tax law to offshore PE funds
Citation source
In: International tax journal. - Chicago. - Vol. 42 (2016), no. 5 (September-October) ; p. 35-42
http://library.link/vocab/creatorName
  • Chan, S.Y.S
  • Wong, H.S.M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • offshore fund
  • tax incentive
  • tax exempt company
  • exemption
Label
More investment-friendly tax incentives in Hong Kong for offshore funds
Instantiates
Publication
Label
More investment-friendly tax incentives in Hong Kong for offshore funds
Publication

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