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Thought Leadership

Hong Kong Confirms Need for Trust Law Reform

August 19, 2009

Consultation with industry and trust professionals will play a key part.
Contributor: Matthew Corbin
Hong Kong has not substantially revised its trust law since 1937 and as such the current legislation is now extremely dated and limited in scope when compared to many other competing offshore jurisdictions.
To urge the HKSAR Government to reform trust law, The [...]

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Court of Appeal ‘Disregarded the Board of Review’ Findings on Fact in Inland Revenue vs Datatronic Limited case

July 29, 2009

The recent decision by the Court of Appeal in the case of Commissioner of Inland Revenue and Datatronic Limited, handed down on 15th July 2009, in favour of the Commissioner of Inland Revenue may not have come as a surprise to some but will undoubtedly be a cause of concern to others.  (The facts of [...]

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Exchange of Information Bill Introduced into LEGCO

July 28, 2009

The adoption of the more liberal OECD 2004 Exchange of Information Article (“AOI”) moved a step closer following the introduction of the Inland Revenue (Amendment) (No.3) Bill 2009 into the Legislative Council on 8th July 2009.
In case you are not familiar with the impact of this article it provides that;
“The competent authorities of the Contracting [...]

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