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 […]
On 19 August 2020, the government of the United States (“the US”) announced that the agreement in respect of double taxation relief on income derived from the international operation of ships entered into between the US and Hong Kong (“the Agreement”) has been terminated which will revert Hong Kong to the general shipping income tax […]
