Hong Kong Legal Articles & Insights

Read my article on LinkedIn. Last summer, before starting the PCLL, I spent one month with Ravenscroft & Schmierer, a full-service law...

Thanks to the relatively low tax rate, Hong Kong has long been one of the renowned locations for business registration. Specifically, the adoption of the territorial principle which could lead to offshore taxation allowed tax exemption for foreign-sourced profits, leading to situations where profits generated by a Hong Kong entity were not taxable in Hong Kong and were also not taxable in other jurisdictions.

Virtual Asset Regulation Hong Kong has undergone significant development with the introduction of the Anti‑Money Laundering and Counter‑Terrorist Financing (Amendment) Bill 2022. The proposed framework establishes a licensing regime for Virtual Asset Service Providers and introduces regulatory clarity aimed at enhancing market integrity, investor protection, and compliance with international standards.

Author: David Ravenscroft , Senior Consultant Nowadays, mediation is placed under the heading ‘Alternative Dispute Resolution’, an apparent adjunct to the main branch of justice. Yet, if we look back to its origins, mediation appears at the beginning of every civilization (whether Chinese, ancient Greek, Islamic or any other) whenever elders sought to resolve disputes impartially and peacefully. The key feature, then and now, is that disputants should take part in and constru

Dank der vergleichsweise niedrigen Steuersätze ist Hongkong seit langem eine renommierte Adresse für die Gründung von Unternehmen....

Over the past few years, the VA (virtual asset) market gained a lot of traction, with a total market capitalisation pushing past the USD 1 trillion mark. Regrettably, due to a multitude of factors, we are now experiencing a crypto winter. This includes crypto-centric factors such as the Terra Luna cryptocurrency coin meltdown and the withdrawal halt by Celsius, a now bankrupt cryptocurrency lending company. However, macro factors including high inflation and rising interest r

Read my article on LinkedIn and watch my Campus Ambassador video here. Editing my campus ambassador video with Final Cut Pro. A question...

Read part one of the case study here. Causes of issues The incident illustrated is only one the many similar cases in existence, which...

Multinational conglomerates often seek to invest simultaneously in the domestic market where it is headquartered, as well as abroad in...

The ACFE (Association of Certified Fraud Examiners), the world's largest anti-fraud organisation, recently published its 2022 Report to the Nations with the results of a comprehensive study of 2,110 cases of fraud across 133 countries. The report estimates that, on average, an organisation loses about 5% of its annual revenue to fraud each year. This causes a median loss of US$117,000 before the fraud has been detected. Therefore, taking action to combat fraud is of utmost im

What Is an Open‑End Fund (OEF)? Open‑end fund ( “OEF” ) is a type of mutual fund that invests in a pool of assets, including stocks, bonds, and money market instruments. Because there is no limit to the amount of shares the fund can issue, it is a flexible scheme that allows for continual input and withdrawals from pool participants. The price of an OEF is reflected by its net asset value (“NAV”) , which is determined by the number of shares purchased and sold each day. Unlik

什么是开放式基金 开放式基金是一种共同基金，即参与投资一个资产池，包括股票、债券和货币市场工具。因为开放式基金没有限制可发行股份的数量，所以它是一个相对灵活的计划，允许投资者随时购入或赎回股份。开放式基金的价格由其资产净值决定，而该数值则由每天购入和赎回的股份数量得出。与封...

In this Stefan Schmierer interview on LSE’s On The Case podcast, Managing Partner Stefan Schmierer of Ravenscroft & Schmierer shares his career path, his move from Germany to Hong Kong, and insights into practising law across civil and common law jurisdictions. Hosted by Nicole Luk, this episode offers a candid look at Stefan’s journey, his work with international clients, and his advice for aspiring lawyers

Watch my video on YouTube. Editing an upcoming video for the German Desk of Ravenscroft & Schmierer. Outsourcing videography work to an...