Tax Free Share Disposals – Moves to Increase Certainty


Ivor Morris, Tax Partner, KPMG


Tax Free Share Disposals – Moves to Increase Certainty

Earlier this year, the Hong Kong SAR government announced proposals to provide greater certainty on the tax treatment of share disposals.  While capital gains have always been exempt from tax in Hong Kong, the absence of a bright-line test has sometimes led to doubt about whether a gain is really on the capital account.   The government’s proposals, intended to take effect next year if passed, would make it clear that disposals meeting certain conditions would be capital and exempt from tax.

In this webinar, we will look at what is being proposed and how it might benefit businesses in Hong Kong.  We will also look, in light of recent changes to the offshore source exemption, at changing strategies for achieving a tax-free disposal.


About the speaker

Ivor is a tax partner in the Deals and Asset Management Group in KPMG.  He has over 20 years’ experience advising on transactions and cross-border investment in both Asia and Europe. 



  • Member: HK$140
  • Non-Member: HK$250


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10/19/2023 12:30 PM - 1:30 PM
China Standard Time
Webinar (Details Will Be Shared By 5 PM on the Day Before the Webinar)

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