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HTMLPRC Laws No Excuse for Non-compliance with SFC Requests
Susanne J. Harris, John M. Hickin, Nicholas D. Hunsworth, Billy Y. C. Lam, Thomas S. T. So; Mayer Brown JSM;
Legal Alert/Article
June 11, 2014, previously published on June 5, 2014
On 23 May 2014, the Court of First Instance ordered Hong Kong accounting firm Ernst & Young (EY) to produce documents relating to a PRC company, Standard Water Limited (the "Company"), to the Securities and Futures Commission (SFC). The court rejected EY's argument that it did not...

 

Adobe PDFNo Reprieve for Taxpayers where Fraudulent Profits Tax Paid
Simon Au, Susanne J. Harris; Mayer Brown JSM;
Legal Alert/Article
March 25, 2014, previously published on March 24, 2014
On 13 March 2014, the Court of Final Appeal (CFA) handed down its ruling in Moulin Global Eyecare Trading Limited (In Liquidation) v. The Commissioner of Inland Revenue and Another FACV013. The CFA dismissed the taxpayer’s appeal and held that the taxpayer should be attributed with the guilty...

 

Adobe PDFIn Time for Thanksgiving: The Court of Final Appeal Awards Nice Cheer to the Taxpayer
Susanne J. Harris; Mayer Brown JSM;
Legal Alert/Article
November 25, 2013, previously published on November 21, 2013
On 12 November 2013, the Court of Final Appeal handed down a victory for the taxpayer in Nice Cheer Investment Limited v. Commissioner of Inland Revenue FACV 23/2012. The Court clarified once and for all the relation between commercial methods of accounting and the statutory provisions of tax law....

 

Adobe PDFThe Importance of Pursuing Debt Recovery Action and Enforcing Judgments without Delay
Susanne J. Harris, John M. Hickin, Billy Y. C. Lam; Mayer Brown JSM;
Legal Alert/Article
November 6, 2013, previously published on November 5, 2013
Two recent Hong Kong cases highlight the importance for creditors to pursue action for debt recovery swiftly, as any undue delay may impact on the period for which interest is recoverable and may prevent any enforcement action on a judgment debt.

 

HTMLRecent Developments in Mediation
Susanne J. Harris; Mayer Brown JSM;
Legal Alert/Article
September 3, 2013, previously published on September 2, 2013
The following provides an update of recent developments in mediation in Hong Kong, including the establishment of the Hong Kong Mediation Accreditation Association Limited (HKMAAL) and some recent cases regarding the confidential nature of communications in a mediation and the scope of the duties...

 

HTMLCFA Confirms SFC's Broad Powers on behalf of Victims of Market Misconduct
Wilson Y.W. Fung, Susanne J. Harris; Mayer Brown JSM;
Legal Alert/Article
May 22, 2013, previously published on May 21, 2013
The Court of Final Appeal (CFA) has confirmed the Securities and Futures Commission (SFC) can obtain wide-ranging relief under section 213 of the Securities & Futures Ordinance (Cap 571) (SFO), including freezing injunctions, before and independent of any Market Misconduct Tribunal or criminal...

 

HTMLHong Kong Enacts the Mediation Ordinance
Susanne J. Harris; Mayer Brown JSM;
Legal Alert/Article
July 3, 2012, previously published on June 29, 2012
On 22 June 2012, the Mediation Ordinance (the "Ordinance") was enacted in Hong Kong. In addition to providing a basic statutory framework for the conduct of mediations, the Ordinance confirms the prominence of mediation as a preferred alternative dispute resolution mechanism in Hong Kong.

 

Adobe PDFCourt of Appeal’s Recent Tax Decisions
Susanne J. Harris, John M. Hickin; Mayer Brown JSM;
Legal Alert/Article
June 28, 2012, previously published on June 27, 2012
The Court of Appeal recently handed down three tax decisions with respect to: taxation of unrealised profits; attributing knowledge of a director to the taxpayer company; and the continuance of tax appeals by way of case stated.

 

HTMLTimely Reminder by the Court of Appeal Regarding Taxpayer Objections
Susanne J. Harris, John M. Hickin; Mayer Brown JSM;
Legal Alert/Article
March 28, 2012, previously published on March 26, 2012
The decision by the Commissioner of Inland Revenue (the "Commissioner") to refuse to grant a taxpayer an extension to object to tax assessments has been upheld by the Court of Appeal. The decision confirms actual notice is deemed by reason of notices sent in the ordinary course of post to...

 

Adobe PDFFinancial Institutions: Prepare for the FDR
Susanne J. Harris, John M. Hickin, Candy L. T. Kwok; Mayer Brown JSM;
Legal Alert/Article
March 21, 2012, previously published on March 16, 2012
The Financial Dispute Resolution Centre Limited ("FDRC") is expected to be operational in Hong Kong by mid-2012 and will effect all retail financial institutions. This update sets out some of the key facts and features of the FDRC.

 


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