| 000 | 01431nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145341 _d145341 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220208120250.0 | ||
| 007 | ta | ||
| 008 | 220208t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aHong Kong’s 0 percent tax concession for carried interest _bgetting funds certified with the HKMA _c Michael P. Wong, Mack Wan, Gilbert Cheng, Amanda Liu |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn an effort to compete with other low-tax jurisdictions, the latest amendments to the tax laws in Hong Kong have effectively reduced the profits tax rate to 0 percent for eligible carried interest arising from eligible private investment funds that are managed locally. As the first step, funds need to be certified by the Hong Kong Monetary Authority (HKMA) to determine whether investment and substance requirements have been satisfied. The HKMA has now issued its own guidelines on what is expected in this certification process and the relevant operational procedures involved. | ||
| 650 | 4 |
_944386 _aFONDOS DE INVERSION |
|
| 650 | 4 |
_943197 _aPLUSVALIAS |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_948220 _aREDUCCION |
|
| 650 | 4 |
_aHONG KONG _945440 |
|
| 700 | 1 |
_969537 _aWong, Michael P. |
|
| 773 | 0 |
_9166424 _oOP 235/2021/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 1, Fall 2021, p. 9-12 |
|
| 942 | _cART | ||