Details
In recent years, the Government has spared no efforts in facilitating the development of fund industries in Hong Kong, including the unified tax exemption regime for funds and the tax concession for carried interest, with an aim to enhance the competitiveness of Hong Kong as an international asset and wealth management hub.
Following the introduction of the unified tax exemption regime for funds in early 2019, the long-awaited next step has finally come – Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Bill 2021, which provides profits tax and salaries tax exemptions for eligible carried interest, was passed on 28 April 2021. The carried interest tax concession regime will strengthen Hong Kong's competitiveness in attracting private equity or venture capital managers.
Join our seminar, where the experts from Deloitte will talk about the latest tax landscape in the fund industries and the key features of the unified fund exemption regime and tax concession for carried interest.
Remarks:
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