Hong Kong can offer highly attractive tax treatment for private equity funds—but the words “offshore fund” do not automatically make investment profits tax-free. The current framework is the Unified Fund Exemption, introduced on April 1, 2019. It can apply to qualifying funds established or managed in Hong Kong or overseas, provided the fund, its transactions… Continue reading Profits Tax Exemption for Offshore Private Equity Funds in Hong Kong (Updated Guide 2026)
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