by Michael Titus | 3 月 13, 2026 | Articles, 博客, 商業法, 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...
by Michael Titus | 3 月 13, 2026 | Articles, 博客, 商業法, 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...
by Michael Titus | 3 月 13, 2026 | Articles, 博客, 商業法, 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...
by Michael Titus | 3 月 13, 2026 | Articles, 博客, 商業法, 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...
by Michael Titus | 3 月 9, 2026 | Articles, Uncategorized @zh, 博客, 商業法, 家庭法, 遺囑
作為香港的企業東主或家庭決策者，你可能已經為業務發展的每一個里程碑作好規劃。但你是否曾為突如其來的意外情況作好準備？ 在 TITUS，我們經常看到中小企及初創企業創辦人十分重視股東協議、商業合約及知識產權，卻忽略了一個重要風險——精神行為能力喪失（mental incapacity）。若企業的關鍵決策者因疾病或意外而失去管理自身事務的能力，企業運作及家庭財務可能會瞬間陷入停頓，造成嚴重後果。 這正是 持久授權書（Enduring Power of Attorney，EPA） 發揮關鍵作用的地方。 甚麼是持久授權書（EPA）？...
by Michael Titus | 1 月 26, 2026 | Articles, 博客, 商業法, 僱庸法
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...
