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Hong Kong: Tax incentives on profits from offshore risks of captive insurers

Description

On 19 March 2014, Hong Kong's Legislative Council passed the Inland Revneue (Amendment) Bill 2013 which provides "Captive Insurers" a 50 percent reduction on the tax on profits from the insurance busi...

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Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

19 Mar 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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