apostille notarisation certified true copy

Notarisation, Apostille & Legalisation

The terms “notarisation” and “apostille” are widely discussed amongst professionals, legal practitioners and the general public. However, do you really know what these terms mean? What sort of documents can be notarised and apostilled? And what is the process for notarisation and apostille? Besides, what does the term “legalisation” mean and what is the process […]

significant controller register - HKWJ Tax Law

Significant Controller Register in Hong Kong

Every company in Hong Kong, except for listed companies, needs to have a so-called ‘Significant Controller Register’ in place that will identify the beneficial owner(s) of a Hong Kong company. This is a rule that was introduced in Hong Kong as per 1 March 2018 through the Companies (Amendment) Ordinance 2018. Why a Modernization of […]

legal consequences of filing an incorrect tax return - HKWJ Tax Law

Legal Consequences of Filing an Incorrect Tax Return

The Hong Kong Inland Revenue Ordinance (“IRO”) imposes strict requirements for individual returns filings and aims at avoiding the filing of incorrect tax returns by the individuals. If those requirements are not met, the relevant punitive provisions empower the Commissioner of Inland Revenue, depending on: The nature and/or the degree of culpability of the offence […]

articles of association - HKWJ Tax Law

Articles of Association & Shareholder Agreements

Until the 2nd of March 2014, section 4 of the previous Hong Kong Companies Ordinance Cap. 32 (‘Cap.32’) required every company incorporation in Hong Kong to have a signed Memorandum of Association (the ‘Memorandum’), whereas section 9 of Cap. 32 allowed a company limited by shares (e.g. a limited company) to register together with its […]

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