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Governing Law: Small Clause, Big Stakes
Governing law provision is often overlooked in a contract. However, the choice of the law governing the commercial contract could have a material impact on the outcome of a dispute.
John Lee


From Consultative to Forensic: Why the 2026 Banking Amendments Are a Paradigm Shock for HK Banks
The financial regulatory landscape in Hong Kong is undergoing its most profound structural and enforcement transformation in over two decades. With the impending arrival of the Banking Legislation (Miscellaneous Amendments) Bill 2026, the Hong Kong Monetary Authority (HKMA) is transitioning away from a historically consultative, entity-based supervisory model. In its place emerges an aggressive, look-through framework heavily modelled after the enforcement mechanics of the Se
Kris Daswani


Affiliates Rule Returns on 10 January 2027: Asia's Semiconductor Sector Faces New Compliance Demands
On 29 September 2025, the United States Department of Commerce, Bureau of Industry and Security (“BIS”) announced the introduction of the 50% affiliates rule (“Affiliates Rule”) into the Export Administration Regulations (“EAR”). The Affiliates Rule will not only affect buyers and sellers, but almost every participant in Asia’s consumer and advanced semiconductor ecosystems, representing a sector-wide legal and compliance turning point.
Roddy Mackenzie-Smith


Wrongful Dismissal and Executive Employment Claims in Hong Kong
A dismissal can cost a senior executive far more than notice pay. Deferred bonuses, unvested shares and “good leaver” rights often turn on the plan rules and the way the exit is framed, and a discretionary label does not always end the claim.
Matthew Love


The Tax Situation Is Getting Even Better For Fund Managers in Hong Kong
What changes will the 2026 Bill bring, and what should the Hong Kong fund managers do now?
David Cameron


Hong Kong Open-ended Fund Companies: Poised to Stand On Their Own Feet
Despite two steep subsidy cuts, including an 85% drop for private vehicles, Hong Kong OFC registrations held steady and rebounded, proving the structure’s appeal is structural rather than grant-driven.
David Cameron


China's Offshore Tax Thunderbolt: What's the Way Forward?
China’s July 2026 Announcement No. 21 slaps a 20% tax on PRC tax residents transferring personal property into offshore trusts. HNW families now face a 90-day window to review residency, control, assets and deeds, restructure or fund the liability, and decide whether the enduring value of trusts for succession, governance and protection still outweighs the cost.
Peter Ch'ng


Comparison of Limited Partnerships: Hong Kong, Cayman, and BVI
Which limited partnership suits your strategy better: HK, Cayman, or BVI? A quick comparison on tax and compliance.
Matthew Love


Q&A on Re-domiciling of Investment Funds to Hong Kong
Thinking about re-domiciling your investment funds to Hong Kong? Explore the eligibility requirements, all the benefits and potential challenges of re-domiciliation.
David Cameron


How Do I Open Bank Accounts For a HKLPF?
Opening a bank account is one of the first practical tasks after registering a Hong Kong Limited Partnership Fund. The fund needs an account to receive capital commitments, hold cash, settle expenses, and make investments. While the process is straightforward in principle, it is important that the fund is structured correctly from the outset to avoid delays or protracted timelines. This guide explains who applies for the account, what documents you need, how to choose the rig
David Cameron
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