The Resource Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong

Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong

Label
Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong
Title
Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong
Creator
Subject
Language
eng
Summary
On 23 June 2017, the Hong Kong government introduced to the Legislative Council the Inland Revenue (Amendment) (No. 4) Bill 2017 with a view to extending the existing profits tax exemption for offshore funds to privately offered open-ended fund companies (OFCs) in Hong Kong. This article outlines the relevant conditions which an OFC must fulfil and provides comments on some of those specifics in considering whether the proposal would have the anticipated effect of attracting more asset managers to Hong Kong in this regard
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 20 (2018), no. 2 ; 5 p
http://library.link/vocab/creatorName
  • Yim, K
  • Wu, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • profits tax
  • offshore fund
  • open-ended fund
  • exemption
Label
Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong
Instantiates
Publication
Label
Profits tax exemption to be extended to privately offered open-ended fund companies in Hong-Kong
Publication

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