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Carried Interest, Hong Kong Tax, Newsletter

September 20, 2021

[Carried Interest Tax Concessions] Hong Kong Monetary Authority issued a guideline on fund certification

Koo Ming Kown & Murakami Tadao v CIR [HCIA1/2017]Background of the case The two appellants, being the directors of a Hong Kong incorporated company (“the Company”) signed on the profits [...]

Carried Interest, Hong Kong Tax, Newsletter

January 31, 2021

Zero Tax Rate on Carried Interest

On 31 December 2020, the Legislative Council Panel on Fiscal Affairs released its discussion paper on the proposed tax concession regime for carried interest (“Carry”). It is proposed that Qualifying [...]

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