PolyU Library
Journal Call no.HJ3001.T39
AuthorStewart, Christian.
Article TitleUsing an offshore trust : the stamp duty issues / Christian Stewart.
Is Part OfTaxation ; no.23, Dec 1995, p.7-13.
AbstractOffshore trusts are popular in Hong Kong principally as a means of planning to minimise the impact of Estate Duty on a family's wealth. They also play a key role in pre-immigration planning. The purpose of this article is to discuss the Hong Kong Stamp Duty implications of transferring ownership of Hong Kong assets to an offshore trust.