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DIPN 61 Explained (Plain English): Hong Kong’s Profits Tax Exemption for Funds (“Unified Fund Exemption”)

DIPN 61 Explained (Plain English): Hong Kong’s Profits Tax Exemption for Funds (“Unified Fund Exemption”)

by Michael Titus | Mar 13, 2026 | Articles, Blog, COMMERCIAL LAW, Investment

Last updated: 13 March 2026 DIPN 61 is the Inland Revenue Department’s “Departmental Interpretation and Practice Note” explaining how it interprets and applies Hong Kong’s profits tax exemption for funds (often called the “unified fund exemption”). If you are advising...
The Open-Ended Fund Company (OFC) in Hong Kong: Custodian Requirements & Ongoing Compliance (Private OFCs)

The Open-Ended Fund Company (OFC) in Hong Kong: Custodian Requirements & Ongoing Compliance (Private OFCs)

by Michael Titus | Mar 13, 2026 | Articles, Blog, COMMERCIAL LAW, Investment

Last updated: 13 March 2026 An OFC is often described as Hong Kong’s “corporate-style” fund vehicle. That’s true—but it’s also the reason OFCs require more upfront sequencing than many clients expect. For private OFCs, two topics decide whether your structure works in...
Hong Kong Funds & Private Investment Vehicles: A Practical Guide for Families, Founders and Private Capital (2026)

Hong Kong Funds & Private Investment Vehicles: A Practical Guide for Families, Founders and Private Capital (2026)

by Michael Titus | Mar 13, 2026 | Articles, Blog, COMMERCIAL LAW, Investment

Last updated: 13 March 2026 If you’re advising a family, founder, or private capital group with Asia exposure, “just set up an entity” is rarely the hard part. The hard part is building a structure that is: legally coherent, operationally clean, and explainable to...
Securing Your Legacy: A Guide to Enduring Powers of Attorney (EPA) in Hong Kong

Securing Your Legacy: A Guide to Enduring Powers of Attorney (EPA) in Hong Kong

by Michael Titus | Mar 9, 2026 | Articles, Blog, COMMERCIAL LAW, Family Law, Will

As a business owner or family head in Hong Kong, you likely have plans for every growth milestone. But have you planned for the “unthinkable”? At TITUS, we often see SMEs and startups focus heavily on partnership agreements and intellectual property, while...
Unreasonable Compensation Claims in Hong Kong: Do You Really Have to Pay?

Unreasonable Compensation Claims in Hong Kong: Do You Really Have to Pay?

by Michael Titus | Feb 11, 2026 | Blog, Criminal

In recent months, more people in Hong Kong have reported receiving legal demands for compensation that feel excessive, unexpected, or simply unfair. While every individual has the legal right to pursue compensation for loss or injury, a demand for payment is not the...
They Can Leave, But They Can’t Take the Rolodex: Protecting Your Client List in Hong Kong

They Can Leave, But They Can’t Take the Rolodex: Protecting Your Client List in Hong Kong

by Michael Titus | Jan 26, 2026 | Articles, Blog, COMMERCIAL LAW, Employment Law

They Can Leave, But They Can’t Take the Rolodex: Protecting Your Client List in Hong Kong It’s the classic sales nightmare: Your top account manager resigns. You wish them well, throw a farewell lunch, and they walk out the door. Three weeks later, you realize your...
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