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Hong Kong Private Equity: 0% tax rate for carried interest - legislation enacted Hong Kong introduces 0% tax rate for carried interest paid by qualifying Hong Kong private equity funds to their managers, effective from 1 April 2020.
The tide comes in: An update on the SFDR and the taxonomy regulation This briefing provides an update on the application of the SFDR and Taxonomy Regulation to asset managers, discussing latest regulatory developments, some of the issues arising from the regulations (including their application to UK and non-EU firms), and...
The tide comes in: An update on the SFDR and the taxonomy regulation This briefing provides an update on the application of the SFDR and Taxonomy Regulation to asset managers, discussing latest regulatory developments, some of the issues arising from the regulations (including their application to UK and non-EU firms), and...
Asset Management – Hot Topics, Spring 2021 Against the backdrop of COVID-19 and the end of the Brexit transition period, the Spring 2021 edition of our Asset Management – Hot Topics series discusses some of the significant developments currently affecting the sector.
Hong Kong Private Equity - 0% tax rate for carried interest On 29 January 2021, the Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Bill 2021 was gazetted. The Bill introduces a concessionary 0% tax rate for ‘carried interest’ paid by eligible private equity (PE) funds operating in...
Disclosure of climate-related information by listed companies: New rules This briefing discusses the implications of the new Listing Rule requiring companies to make climate-related disclosures that are consistent with the TCFD recommendations.
The Asset Management Review - 9th edition - Hong Kong chapter This chapter considers the legal, regulatory and market developments in asset management in Hong Kong.
The Asset Management Review - 9th edition - EU chapter This chapter considers the legal, regulatory and market developments in asset management in the EU.
The Asset Management Review - 9th edition - United Kingdom chapter This chapter considers the legal, regulatory and market developments in asset management in the UK.
New Hong Kong regulatory regime for Virtual Asset Exchanges On 3 November 2020 the Financial Services and the Treasury Bureau issued a consultation paper to introduce a new licensing regime for virtual asset exchanges (VA exchanges). This client briefing considers the proposals in more detail, including how they...
Asset Managers and the ESG Tsunami: Get ready for the tide of ESG disclosures This briefing discusses the regulatory developments for asset managers in the ESG arena, with a focus on the Disclosure Regulation and the Taxonomy Regulation, and considers some of the issues and challenges they may face in light of the growing...
Asset Managers and the ESG Tsunami: Get ready for the tide of ESG disclosures This briefing discusses the regulatory developments for asset managers in the ESG arena, with a focus on the Disclosure Regulation and the Taxonomy Regulation, and considers some of the issues and challenges they may face in light of the growing...
Adding colour to Stewardship reporting: FRC publishes its Review of Early Reporting to the Stewardship Code The UK Stewardship Code 2020 published by the Financial Reporting Council (FRC) in October last year represented a significant overhaul of the original 2012 Code as it seeks to reflect and address growing expectations in relation to the stewardship...
PCAF publishes draft Global Carbon Accounting Standard for the Financial Sector This summer, PCAF (the Partnership for Carbon Accounting Financials) has emerged as the front-runner for a harmonised international accounting standard for greenhouse gas (GHG) emissions financed by banks, investment managers and insurers through their...
All change, no change? Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31...