Hong Kong Unified Fund Exemption Regime – DIPN 61

On 30 June 2020, the Inland Revenue Department released a Departmental Interpretation Practice Notes No. 61 (DIPN 61) to provide its interpretation with respect to the Unified Fund Exemption regime in Hong Kong.

This Hong Kong Tax Alert discusses the newly issued DIPN 61, which contains the IRD’s interpretation and practise in relation to the Unified Fund Exemption regime.

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