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On 28 October 2022, a bill that seeks to tax specified foreign-sourced income (the ‘ Bill ‘) was gazetted for consideration by the Legislative Council and is expected to come into effect in 2023.

Whatever your business—whether you are an investor looking at new investments, managing existing positions or planning exits, or a corporate concerned with protecting and enhancing your business...

The triumphant listing of Luyuan Group Holding (Cayman) Limited ("Luyuan") on The Stock Exchange of Hong Kong Limited ("HKSE") and the jubilant ringing of the opening...

In the current economic climate, more and more companies are getting into financial difficulties, informal workouts by debtor companies, with support from certain creditors, seem to be increasingly common.

HR administration and payroll should be key areas of focus for all retail industry participants, as there are challenges that can have a significant impact on their business.

After a game-changing 2020 and busy year in 2021, Ogier partner in Asia, Nathan Powell, is optimistic about the outlook for 2022.

When lenders enforce security following a borrower default, the appointment of receivers is often a critical step in protecting and realising value from secured assets. While such appointments are generally straightforward, challenges to their validity can create significant legal and commercial uncertainty for receivers, lenders and third-party purchasers.

In our October 2010 e-bulletin we reported on recommendations by the Equal Opportunities Commission (EOC) for an Equal Opportunities Tribunal (EOT) in Hong Kong.

The FRC's 2024 reports highlight evolving governance standards: increased adoption of pre-emption principles, improvements in Code compliance, and emphasis on risk management and stakeholder engagement. Meanwhile, the FCA fined an executive for MAR breaches, reinforcing regulatory expectations.

Hong Kong's uncertificated securities market regime, launching November 2026, eliminates paper share certificates for listed securities, requiring electronic title holding through approved registrar systems. Cayman Islands and Bermuda issuers must transition within five years, necessitating constitutional document amendments and new operational procedures. Companies need to appoint approved securities registrars, plan shareholder approvals, and ensure compliance before their assigned transition dates.

Hong Kong's government has proposed significant changes to stamp duty relief rules following court decisions that restricted intra-group transfers. The new legislation aims to expand eligibility beyond traditional share capital structures and lower the ownership threshold from 90% to 75%.

A common failing is sponsors' failure to consider the extent of the due diligence required, and resorting to a box-ticking approach.

The Hong Kong Office of the Commissioner of Insurance recently published a Guidance Note on Outsourcing.

Most people know that a company registered in Hong Kong must state its registered name in all its contracts, transaction documents, business letters, notices and publications.

The main parts of the Companies (Amendment) Ordinance 2003 will come into effect on 13 February 2004 followed by certain important amendments to the Listing Rules of the Stock Exchange of Hong Kong Limited (the "Listing Rules") on 31 March 2003.

The GEM listing activities in Hong Kong have been declining since 2019, and there was no new listed issuer on the GEM in 2022.

Hong Kong's Securities and Futures Commission (SFC) has issued new guidelines on enhanced disclosures required for Hong Kong-authorised funds incorporating environmental...