| Journal Call no. | HJ3001.T39 |
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| Author | Stewart, Christian. |
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| Article Title | Taxation of trusts in Hong Kong / Christian Stewart. |
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| Is Part Of | Taxation ; no.22, Sep 1995, p.17-23. |
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| Abstract | The purpose of this article is to consider the Hong Kong tax implications of transferring ownership of assets to a trust. This will be dealt with in two main parts. In the first part the application of the provisions of the Inland Revenue Ordinance ("IRO") to trusts in general will be considered. As the type of trust which most Hong Kong residents will be familiar is the offshore kind (i.e. a tax haven trust) the second part will then focus on the Hong Kong tax issues associated with the use of an offshore trust. |
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