Hong Kong: Corporate and Company Law

The role of a company secretary is to ensure that the company complies with all statutory financial and legal requirements under applicable laws and regulations in Hong Kong.

Hong Kong is developing a comprehensive licensing framework for virtual asset activities, creating distinct regimes for virtual asset dealing services...

Umbrella fund structures in the Cayman Islands are commonly established either as an exempted company ("EC") or as a segregated portfolio company ("SPC").

To injunct or to not injunct – and if so, where at? That is the question that many face when foreign just and equitable winding-up proceedings have been taken out, despite the presence of an arbitration clause governing...

The Court of Appeal (COA) recently upheld the lower court's judgment in the Chapman case. The COA reaffirmed that a portion of the management fees paid by a Hong Kong SAR (Hong Kong) company...

In its June 2025 Listing Regulation and Enforcement Newsletter, the Stock Exchange of Hong Kong Limited (the "Stock Exchange") provided updates on several key regulatory areas.

Following the enactment of the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 (the Ordinance)1 in June 2025, the Income Inclusion Rule (IIR) under BEPS Pillar Two and Hong Kong Minimum Top-up Tax (HKMTT) take effect retrospectively in the Hong Kong SAR (Hong Kong) for fiscal years beginning on or after 1 January 2025

Welcome to the third edition of the KPMG ESG Assurance Maturity Index. Since we inaugurated this series, significant developments...

Yes. Under the Companies Ordinance (Cap. 622), every Hong Kong company – whether private or public – is required to appoint a company secretary.