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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 […]

Hong Kong Tax Treaty - HKWJ Tax Law

Hong Kong Tax Treaties: An Overview

As from the year of assessment 2014/2015, i.e. as from April 1st 2014, Hong Kong will have 28 unlimited double taxation treaties effectively in place (with Austria, Belgium, Brunei, Canada, Czech Republic, France, Guernsey, Hungary, Indonesia, Ireland, Japan, Jersey, Kuwait, Liechtenstein, Luxembourg, Mainland China, Malaysia, Malta, Mexico, the Netherlands, New Zealand, Portugal, Qatar, Spain, Switzerland, […]