From Structure to Substance: Positioning your fund platform for Hong Kong's enhanced tax regimes

Hong Kong has recently enhanced its tax regimes for funds and family offices,
expanding the scope of exemptions available under the Unified Fund Exemption regime,
and exempting from taxation carried interest and performance fees earned by private
equity and hedge fund managers.

The enhancements represent one of the most significant developments for the asset
management industry in recent years, and are expected to create new opportunities for
fund managers and family offices. Fund managers should consider whether their
existing structures, incentive arrangements and operating models remain aligned with
the opportunities and requirements under the enhanced framework.

Join Charles Russell Speechlys and Deloitte for a practical discussion on the
implications of the enhanced regime and the key considerations for fund managers,
investment platforms and asset management businesses operating in Hong Kong.

Why Attend?

Hong Kong's enhanced tax regimes have the potential to affect not only how funds are
structured, but also how investment teams are incentivised and how businesses
demonstrate operational substance in Hong Kong.

Our panel will discuss:

• Opportunities arising from the broader scope of qualifying investments and
  transactions including those relevant to private credit and crypto fund managers;
• Whether existing performance fees and carried interest mechanisms qualify for
  exemption under the new regime;
• Practical tax, legal, operational and regulatory considerations for fund managers; and
• Strategic considerations for businesses looking to establish, expand or strengthen
  their presence in Hong Kong's evolving asset management landscape.

The seminar will conclude with a networking reception, offering an opportunity to
connect with peers and professionals from across the asset and wealth management
sector.

Please feel free to share this invitation with colleagues who may benefit from attending.

We look forward to welcoming you.