The Resource The taxation of trusts in Hong Kong

The taxation of trusts in Hong Kong

Label
The taxation of trusts in Hong Kong
Title
The taxation of trusts in Hong Kong
Creator
Subject
Language
eng
Summary
The question of to what extent, if at all, trusts are taxable in Hong Kong is regularly raised and debated in both academic and professional circles. In light of the increasing interest in Hong Kong as a jurisdiction in which to establish trusts and develop wealth and estate planning solutions, there is a greater need than ever for certainty on how exactly a trust is taxed in Hong Kong and its domestic and international implications both for trustees and beneficiaries. This article aims to provide an overview of the law in Hong Kong and evaluate different analytical approaches to the question, before proposing a clear, elegant solution consistent with the statutory schema of the Inland Revenue Ordinance and common law decided authorities
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 21 (2015),
http://library.link/vocab/creatorName
Mariani, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • trust
  • estate planning
  • offshore fund
  • exemption
Label
The taxation of trusts in Hong Kong
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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