譚振雄在ACCA《Accounting & Business》雜誌香港版(2015年5月號)發表文章
The Hong Kong government’s extension of profits tax exemption to offshore private equity funds will strengthen competitiveness, say Anthony Tam and Pauline Leung
In an attempt to attract offshore private equity funds, Hong Kong financial secretary John Tsang proposed to extend the exemption from profits tax for offshore funds to offshore private equity funds in his 2013/14 Budget. The government gazetted and introduced the Inland Revenue (Amendment) Bill 2015 into the Legislative Council in March 2015. This was passed on 17 July 2015 applies to relevant transactions occurring on or after 1 April 2015.
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