Hong Kong Limited Partnership Fund Regime & Unified Profits Tax Exemption for Funds

As the new Hong Kong Limited Partnership Fund (“LPF”) regime comes into effect on 31 August 2020, we would like to provide you with this newsletter to introduce the salient features of the new LPF regime, as well as the extended profits tax exemption for investment funds under the Unified Regime Ordinance.

Key issues of the newsletter:

• Main features of Hong Kong LPF regime
• Tax exemption under the Unified Regime Ordinance
• Other considerations related to the above regimes

You are welcomed to contact us via enquiry@pkf-sz.com for any tax matters.