How To Start A Hedge Fund In Hong Kong: A Legal Primer (Part 2 of 2)

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How To Start A Hedge Fund In Hong Kong: A Legal Primer (Part 2 of 2)

This is Part 2 of a two part article on this subject. You can

read Part 1 of this article

on hedge fund creation in Hong Kong here.

Taxation of the Fund

In structuring management arrangements, it is important to

ensure that the arrangements do not subject the fund itself to

taxation in Hong Kong.

Exemption

In broad terms, a fund will be considered to be non-resident for

Hong Kong tax purposes and thus, exempt from Hong Kong profits tax

where the central mana...

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