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Hong Kong Carried Interest Tax Concession: When “0% Profits Tax” Applies (and What You Must Get Right)

Hong Kong Carried Interest Tax Concession: When “0% Profits Tax” Applies (and What You Must Get Right)

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

Last updated: 13 March 2026 “0% carried interest” is one of the most misunderstood headlines in Hong Kong funds marketing. The reality is more nuanced: – there is a carried interest concession regime, – it has effective dates and conditions, – and...
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...
Hong Kong Open-Ended Fund Company (OFC): A Private Fund Guide

Hong Kong Open-Ended Fund Company (OFC): A Private Fund Guide

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

Last updated: 22 October 2026 The first question for a private OFC manager is often whether the fund can hold its intended assets with the manager and safekeeping arrangements the structure requires. An application prepared before those two choices are settled may...
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: 22 October 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...
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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TITUS Solicitors

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