Unified Fund Exemption Regime

Unified Fund Exemption Regime

概要

As part of the Hong Kong SAR Government’s effort to demonstrate to the Council of the European Union (“EU”) as a cooperative jurisdiction, Hong Kong has introduced the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Ordinance 2019, the so-called Unified Fund Exemption Regime (“UFE”), effective 1 April 2019 removing all the ring-fencing features identified by the EU under the existing offshore fund exemption regimes (“OFE”). The UFE also substitutes the previous profits tax exemption regime specific for open-ended fund companies which was introduced in March 2018.

宗旨

With the recent enactment of the new economic substance legislations by various low or no tax jurisdictions such as the Cayman Islands and British Virgin Islands, the new UFE impact the Hong Kong asset management industry from a tax perspective will be assessed. Will the UFE lead to opportunities for asset management groups to simplify and streamline their operating protocol? What are the risk areas fund managers should be mindful of in restructuring their fund management businesses?

內容

In this seminar, the following will be discussed:-
- What fund means under the UFE;
- What has been changed from the OFE and what stays the same;
- How may the UFE help with the substance requirements in the Cayman Islands and BVI;
- What are the key considerations and risks for on shoring offshore fund managers;
- Case sharing of common pain points.

對象

Fund managers, asset managers and investors who would like to have a better understanding of the tax issues under UFE.

先導計劃 - 專業培訓資助計劃

本課程乃提升資產財富管理業人才培訓先導計劃 - 專業培訓資助計劃所涵蓋之合資格課程/ 研討會 /會議。

合資格之金融服務業現職從業員只要圓滿修畢本計劃所涵蓋課程 / 研討會 /會議 的一個單元,便可於本計劃的三年期內申請發還80%學費或上限7,000元(以數額較少者為準)。

申請人可申請多於一個課程 / 研討會 /會議的資助。

申請表必須於完成課程 / 研討會 /會議 當日起計4個月內連同所需文件一併送交香港證券及投資學會。詳情請參考先導計劃網站

導師/講者

張瑛
張瑛擁有為不同行業的跨國企業及中國國有企業提供香港及國際稅務規劃的豐富經驗。張女士擅長處理企業重組、兼併和其他涉及香港、中國內地及其他亞太國家的跨境交易。張瑛特別擅長資產管理行業的稅務事宜,曾為不少私募股權、風險資本及對沖基金就成立及投資架構,績效分成籌劃以及香港稅務局針對基金的稅務調查提供專業諮詢。 張女士亦精通香港離岸基金法例,過往曾積極參與並遊說香港政府修訂在2015年7月生效的離岸私募股權基金稅務條例。張瑛曾為荷蘭威科集團擔任技術報告審核員,於2008年至2016年期間協助复核《Hong Kong Master Tax Guide》。張女士亦時常在國際稅務期刊及本地報章雜誌上發表文章。 張瑛為香港會計師。她是香港會計師公會稅務專項學會執行委員會委員、香港稅務學會資深會員,以及英國特許公認會計師協會資深會員

詳情

活動編號
TPPAM19001001
日期及時間
2019年6月27日, 星期四 (12:20下午 - 1:20下午)
地點
香港證券及投資學會培訓中心
語言
英文
級別
Intermediate
課程時數
SFC:1.00, PWMA:1.00