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Consultation Conclusions on the Management and Disclosure of Climate-related Risks of Fund Managers

In August 2021, the Securities and Futures Commission of Hong Kong ("SFC") published the Consultation Conclusions on the Management and Disclosure of Climate-Related Risks by Fund Managers ("Consultation Conclusions"), that...more

Hong Kong's Tax Concession for Carried Interest: Getting Funds Certified with the HKMA

Earlier this year, the Hong Kong government introduced the Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Bill 2021 which drew much attention from the global private equity market. On 7 May 2021, the...more

IRD Publishes DIPN 61 on Profits Tax Exemption for Funds

On 30 June 2020, the Hong Kong Inland Revenue Department (IRD) published Departmental Interpretation and Practice Note No. 61 (DIPN 61) on the Profits Tax Exemption for Funds. DIPN 61 clarifies the IRD’s interpretation and...more

SFC Addresses Regulation of Managers of Virtual Asset Funds and Virtual Asset Discretionary Accounts

In light of an increasing demand for virtual asset investment products, the Hong Kong Securities and Futures Commission (SFC) has been taking steps to clarify the legal and regulatory requirements for this market. In this...more

Financial Services Quarterly Report - Second Quarter 2019: Online Platform Guidelines with Respect to Distribution of Financial...

The Guidelines on Online Distribution and Advisory Platforms (Guidelines) issued by the Hong Kong Securities and Futures Commission (SFC) will become effective on 6 July 2019. With the recent expansion of various online...more

China Proposes Merger of QFII and RQFII Programs

The China Securities Regulatory Commission (CSRC) earlier this year invited public comments on a new consolidated regime under draft regulations (Draft Regulations) for Qualified Foreign Institutional Investors (QFIIs) and...more

Financial Services Quarterly Report - First Quarter 2019: Distribution in Hong Kong and the Revised UT Code

After a year of consultation with the mutual funds industry regarding changes that aim to modernise the regulatory regime for SFC-authorised funds, the Hong Kong Securities and Futures Commission (SFC) revised the Code on...more

Central Bank of Ireland Approves Investment through China’s Bond Connect

On March 21, 2019, the Central Bank of Ireland (CBI) confirmed its approval of the use of Bond Connect for Irish-authorised UCITS and Alternative Investment Funds (AIFs). In addition, the CBI reiterated that Irish-authorised...more

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