Timothy Loh
Munich
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Articles by Timothy Loh
Intra-Group Relief From Stamp Duty: Proposals To Broaden Exemption For Transfers Between Associated Companies
Timothy Loh LLP are most popular: within Tax topic(s) in United Kingdom In its 2026-27 Budget, the Hong Kong Government announced proposals to reverse a series of Hong Kong court decisions which may deny intra-group relief from stamp duty to corporate groups transferring shares within the group where a member of the group may be a body corporate that does not issue share capital.
Anti-suit Injunctions
Timothy Loh LLP are most popular: within Corporate/Commercial Law, Tax and Finance and Banking topic(s) in Asia Anti-suit injunctions restrain legal proceedings in Hong Kong as well as in foreign jurisdictions, meaning they prohibit a litigant from moving forward with court or arbitral proceedings in a particular jurisdiction or forum to resolve a dispute.
Prohibition Orders
Timothy Loh LLP are most popular: within Corporate/Commercial Law, Tax and Finance and Banking topic(s) in Asia A prohibition order is a powerful tool in the enforcement of judgments. It enables a judgment creditor to prevent a judgment debtor from leaving Hong Kong for the purpose of facilitating the enforcement of a judgment against the judgment debtor.
Gagging Orders
Gagging orders are court orders restraining persons from revealing or disclosing information about proceedings. Hong Kong courts may grant gagging orders where there are grounds to believe that once a wrongdoer is aware he is being pursued through the courts, he may take steps to frustrate the pursuit.
Chabra Injunctions - Freezing Orders To Recover Assets Held By Third Parties
Chabra injunctions are freezing orders against assets held by a person "A", against whom a claimant has no cause of action, on the basis that such assets may be ultimately available through court process to satisfy a judgment which the claimant may obtain against a defendant. Chabra injunctions can prevent a defendant from using a third party which it controls to hide or dissipate assets that could satisfy a judgment against the defendant.
Court Of Final Appeal Upholds Restrictions Of Intra-Group Stamp Duty Relief
The recent decision of the Court of Final Appeal in John Wiley & Sons UK2 LLP & Anor. V. The Collector of Stamp Revenue upheld restrictions in the availability of intra-group stamp duty relief and complicates corporate re-structuring activities in corporate groups whose members include bodies without share capital such as limited liability partnerships ("LLPs"), limited partnerships ("LPs") and limited liability companies ("LLCs").
Tax Depreciation - Commercial Building Allowances And Industrial Building Allowances
The Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowance for Buildings and Structures) Bill 2024 relaxes the tax depreciation regime for commercial building allowances and industrial building allowances for buildings sold on or after April 1, 2024. If you'd like more information about the deductibility of lease reinstatement costs or Hong Kong tax generally, please contact one of our Tax lawyers.
Norwich Pharmacal Orders
A Norwich Pharmacal order is a type of disclosure order requiring the provision of information. It may be used to help a potential claimant to identify a wrongdoer to sue, to obtain information to facilitate a decision whether or not to sue or to trace the movement of assets. Claimants often rely upon Norwich Pharmacal orders to help recover assets stolen as a result of fraud.
Tax Deduction For Costs Of Reinstatement Of Leased Premises
Passed on December 18, 2024, the Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowance for Buildings and Structures) Bill 2024 ("Lease Reinstatement Costs Bill") amends the Inland Revenue Ordinance ("IRO") to permit tenants of leased premises who are subject to reinstatement obligations under their lease to deduct lease reinstatement costs in computing profits tax for the tax years beginning April 1, 2024.
Disability worlds By Faye Ginsburg and Rayna Rapp. Durham, NC: Duke University Press, 2024. 271 pp.
BOOK REVIEW Disability worlds By Faye Ginsburg and Rayna Rapp. Durham, NC: Duke University Press, 2024. 271 pp. First published: 04 December 2024 No abstract is available for this article. REFERENCES Rapp, Rayna, and Faye Ginsburg. 2001. “Enabling Disability: Rewriting Kinship, Reimagining Citizenship.” Public Culture 13 (3): 533–56. https://muse.jhu.edu/article/26260. Rapp, Rayna, and Faye Ginsburg. 2012.
Gaza’s Deaf Community in the Face of Genocide
✽ On March 6, 2024, I woke up to the horrific news that the Israeli military had bombed the building of the Atfaluna Society for Deaf Children (ASDC) in Gaza City, part of the ongoing war on Gaza that began last October. In one photo that made the rounds on my social media feeds, Israeli soldiers pose in full gear, gripping their rifles, in front of the school while the building burns behind them.
Enhancing cross-listings between the Far East and Middle East
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SFC RiSFC Risk Management for Futures Contracts – New proposed guidelines - Commodities/Derivatives/Stock Exchanges - Hong Kong
In November, 2022, the SFC issued its Consultation Paper on Proposed Risk Management Guidelines for Licensed Persons Dealing in Futures Contracts. The consultation sets out new guidelines, which, if adopted, will govern all Type 2 (dealing in futures contracts) activities. The consultation closed on January 31, 2023. If you'd like more information about how the proposed guidelines may affect you, please contact one of our financial services regulatory lawyers.
Hong Kong Firm Profile Page
Timothy Loh Timothy Loh LLP is a law firm practising Hong Kong and International Law. It is globally recognized in M&A, Financial Services, Hedge Funds, Private Equity, Investment Funds and Banking & Finance. The firm’s client matters have featured in news publications including Bloomberg, The Wall Street Journal and The Financial Times.
HKMA stablecoin regulation proposal
In January, 2023, the Hong Kong Monetary Authority ("HKMA") released its conclusions ("Stablecoin Licensing Proposal") on a consultation for new proposed regulations of stablecoins, digital assets designed to maintain a stable value by being pegged to a specific asset or basket of assets. If you would like more information on these new proposals or would like to find out how these new proposals may affect you, please contact one of our fintech lawyers.
Update on SFC practices in cases of wrongdoing by SFC licensed firms
December 29, 2022 the Process Review Panel issued its annual report on the SFC. The report provides an update on the SFC's operational practices in cases of possible wrongdoing by SFC licensed firms. 1. Closure of Enforcement Cases The SFC Enforcement Division will establish a mechanism to monitor and control closure of investigations and to re-distribute workload to different case officers when necessary to ensure timely closure of investigations. 2.
How will Hong Kong's proposed new virtual asset licensing regime affect the industry?
How Will Hong Kong's Proposed New Digital Asset Licensing Regime Affect the Industry? Legislative Proposal to Regulate "Virtual Asset Service Providers" In June, 2022, the government proposed legislation to regulate virtual asset service providers ("VASPs") and to combat fraud and deceptive practices in transactions of "virtual assets".
Insurance Linked Securities (ILS)
In its Hong Kong 2023-24 Budget, the Financial Secretary announced an extension of its insurance-linked securities ("ILS") grant scheme for a further 2 years. The scheme subsidises the cost of structuring ILS, thus encouraging the issuance of ILS. ILS, also known as catastrophe bonds, enable insurers to fund specific insured events and provide returns to investors to the extent those events do not materialise.
Timothy Loh LLP Mondaq Profile
CONTRIBUTING SINCE JANUARY 2007 Timothy Loe LLP is a Hong Kong based law firm that is internationally recognized for its expertise in M&A, dispute resolution, tax, insolvency, asset management and other financial services. The firm regularly represents some of the world’s most sophisticated and discerning clients in matters of strategic or reputational importance.
Hong Kong as an attractive fund domicile
Hong Kong limited partnership fund ("LPF") and open ended fund company ("OFC") structures offer advantages for private equity fund and hedge fund sponsors looking to establish a fund vehicle under a single set of laws in a single time zone with a single tax system. In this article, originally published in the IFC Review, our Gavin Cumming takes a closer look at how these structures may benefit fund operators. For more information, contact one of our private equityor hedge fund lawyers.
How Deaf and Hearing Friends Co-Navigate the World
✽ A deaf person goes to a party where most attendees are hearing, bringing along a close hearing friend who knows sign language. At the deaf person’s request, the hearing friend occasionally facilitates interactions with other people at the party. A hearing signer and his deaf friend spontaneously enter a museum. As they buy their tickets, the museum docent asks if they are interested in joining an upcoming guided tour.
Restrictive covenants under Hong Kong employment law
Post-employment restrictive covenants such as a non-compete clause or a non-solicitation clause are often included in employment agreements to protect an employer from an employee who might go on to undermine the employer's business after he ceases his employment. Like many other jurisdictions, these types of restrictive covenants may be unenforceable or may be construed narrowly depending on the specific language used and based on the individual circumstances of a given employer or employee.
Regulation of Non-Fungible Tokens in Hong Kong
In June, 2022, the Securities and Futures Commission issued a circular (“NFT Regulation Circular”) reminding investors of risks associated with non-fungible tokens (“NFTs”). The NFT Regulation Circular serves 2 purposes. First, it summarizes some of the key risks for investors dealing in NFTs, including the risk of illiquidity, volatility, opaque pricing, hacking and fraud.
On March 22, 2022, the Hong Kong Government introduced the Arbitration and Legal Practitioners Legislation (Outcome Related Fee Structures for Arbitration) (Amendment) Bill 2022 (“Success Fee Arbitration Bill”).
M&A in Hong Kong: Earnouts
An earnout is a pricing mechanism in a merger and acquisition ("M&A") transaction whereby a purchaser will make a payment to the seller upon the target business being acquired having met some pre-agreed metrics relating to its financial or operational performance after completion. In this article, one of a multi-part series on M&A, we examine some of the issues which a seller and a purchaser may wish to consider when structuring an earnout in a purchase and sale agreement.
Are arbitrations private & confidential in Hong Kong?
One of the main advantages of arbitration over court proceedings is privacy and confidentiality. Hong Kong is one of the few jurisdictions to set out a statutory basis for privacy and confidentiality in arbitration with the Arbitration Ordinance setting out a framework for non-disclosure by the parties to an arbitral proceeding as well as for the courts to hear cases on a closed door basis.
Proposed changes to employment law relating to Covid-19
In late February, 2022, the Hong Kong Government introduced the Employment (Amendment) Bill 2022 ("Covid Employment Bill"). Under the proposed legislation, a day of absence from work due to Government restrictions on movements will be treated as a sickness day so that employees will be protected from dismissal for such absence and may be eligible for sickness allowance.
Crypto regulation in Hong Kong
On January 28, 2022, the Securities and Futures Commission ("SFC") and the Hong Kong Monetary Authority ("HKMA") issued a "Joint Circular on Intermediaries' Virtual Asset Related Activities" ("2022 Crypto Regulation Circular"). This circular sets out the approach to regulating the distribution of crypto assets, comprising of what the circular calls "virtual assets" and "virtual asset related products", as well as the provision of dealing and advisory services in respect of such assets.
End of the MPF Offset for Long Service Payments and Severance Payments
To print this article, all you need is to be registered or login on Mondaq.com. In February, 2022, the Hong Kong Government introduced the Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Bill 2022 (“MPF Offset Bill”). Under the proposed legislation, employers will no longer be allowed to use MPF or ORSO contributions to offset payable to employees under the Employment Ordinance upon termination of employment.
To print this article, all you need is to be registered or login on Mondaq.com. A purchase and sale agreement (or a sale and purchase agreement), including an asset purchase agreement ("APA") or a share purchase agreement ("SPA"), is a key document in mergers and acquisitions ("M&A"). It sets out the terms of the deal and lays down the basis upon which the seller and the purchaser will proceed with the deal.
SFC reprimands responsible officer and manager-in-charge for AML/CFT management failures
Hong Kong: SFC reprimands responsible officer and manager-in-charge for AML/CFT management failures 24 January 2022 by Timothy Loh and Gavin Cumming Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Discretionary bonuses under Hong Kong employment law
To print this article, all you need is to be registered or login on Mondaq.com. Though employees in Hong Kong have no legal entitlement to an annual bonus, Hong Kong employment contracts typically provide for such a bonus, often paid at the end of the Chinese Lunar New Year. Under the Employment Ordinance, where such an annual bonus is contractual in nature, meaning the employer is obliged to pay it, it is regarded as an "end of year payment".
Guideline on Special Purpose Insurer Authorization
Hong Kong: Guideline on Special Purpose Insurer Authorization 13 August 2021 by Timothy Loh (Central Hong Kong) and Gavin Cumming (Central Hong Kong) Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Money Service Operators & the Anti-Money Laundering Ordinance in Hong Kong
To print this article, all you need is to be registered or login on Mondaq.com. The Anti-Money Laundering Ordinance establishes a regulatory framework for money service operators which is administered by the Hong Kong Commissioner of Customs and Excise ("CCE"). Under this framework, unless exempted, money service operators must apply for a license ("MSO license") to operate a money service and must comply with conduct of business requirements.
Breach of contract - Corporate/Commercial Law - Hong Kong
Hong Kong: Breach of contract 03 August 2021 by Timothy Loh (Central Hong Kong) and Gavin Cumming (Central Hong Kong) Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. A breach of contract arises where one party, known as the defaulting party, fails to perform a term of the contract.
Re-domiciliation of foreign investment funds as Hong Kong open-ended fund companies (OFC) or limited partnership funds (LPF)
Hong Kong: Re-domiciliation of foreign investment funds as Hong Kong open-ended fund companies (OFC) or limited partnership funds (LPF) 22 July 2021 by Timothy Loh (Central Hong Kong) and Gavin Cumming (Central Hong Kong) Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Scheme of Arrangement to restructure foreign debt
Hong Kong: Scheme of Arrangement to restructure foreign debt 05 July 2021 by Timothy Loh (Central Hong Kong) and Gavin Cumming (Central Hong Kong) Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. Background On May 10, 2019, a winding-up petition was presented against Freeman Fintech Corporation Limited ("Company"), a company incorporated in the Cayman Islands and listed on the Stock Exchange of Hong Kong.
Proposals for a Virtual Asset Service Provider (VASP) licensing regime
To print this article, all you need is to be registered or login on Mondaq.com. The Hong Kong Government has concluded a consultation on proposals to regulate virtual asset service providers (VASPs), which are, in essence, cryptocurrency exchanges. The proposed new legislation will establish a VASP licensing regime that is intended to apply where the VASP operates in Hong Kong or targets the Hong Kong market.
Hong Kong Employment Law: Can global employers opt out of the Employment Ordinance?
To print this article, all you need is to be registered or login on Mondaq.com. International businesses including banks, insurance companies, hedge fund managers and private equity firms with New York and London offices frequently second staff to their Hong Kong offices. Some of these businesses may wish to standardize employment terms for their senior staff regardless of which country staff may be located.
Grant scheme positions Hong Kong as a global hub for insurance linked securities
Hong Kong: Grant scheme positions Hong Kong as a global hub for insurance linked securities 10 June 2021 by Timothy Loh and Gavin Cumming Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. Hong Kong continues to strengthen its position as a global risk management centre by introducing a pilot grant scheme for insurance linked securities.
How to immigrate to Canada: A guide for Hong Kong residents
To print this article, all you need is to be registered or login on Mondaq.com. The Canadian Government offers a number of different pathways for Hong Kong residents to immigrate to Canada. Some of these pathways are designed specifically for Hong Kong residents and some are available to foreign nationals from around the world, including those from Hong Kong. In this article, we outline some of the available pathways.
OFC Grant Scheme to subsidize hedge fund formation in Hong Kong
Hong Kong: OFC Grant Scheme to subsidize hedge fund formation in Hong Kong 08 June 2021 by Timothy Loh and Gavin Cumming Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. In February, 2021, the Hong Kong Government proposed a subsidy ("OFC subsidy") for the formation of open-ended fund companies ("OFCs").
Insurance linked securities: Insurance (Amendment) Ordinance 2020 Hong Kong - Corporate/Commercial Law - Hong Kong
Hong Kong: Insurance linked securities: Insurance (Amendment) Ordinance 2020 Hong Kong 08 June 2021 by Timothy Loh and Gavin Cumming Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. The Insurance (Amendment) Ordinance 2020 enables Hong Kong insurers to issue insurance linked securities, thus providing the means for Hong Kong insurers to re-insure risk through the insurance securitisation market.
Insurance (Amendment) Ordinance 2020
To print this article, all you need is to be registered or login on Mondaq.com. The Insurance (Amendment) Ordinance 2020 was enacted on July 23, 2020 and came into force in Hong Kong on March 29, 2021. The legislation amends the Insurance Ordinance, introducing a new class of insurance business called "special purpose business".
M&A in Hong Kong: Letters of intent
To print this article, all you need is to be registered or login on Mondaq.com. Mergers and acquisitions ("M&A") are often documented in 3 stages, the first of which is the letter of intent ("M&A letter of intent") stage, the second of which is the definitive documentation stage and the third of which is the completion stage. In this article, one of a multi-part series on business acquisitions, we examine the role and limitations of an M&A letter of intent.
Cyber fraud: Assessing options for asset recovery
To print this article, all you need is to be registered or login on Mondaq.com. Cyber fraud causes billions of dollars of losses each year. Fraudsters often use Hong Kong as a destination for funds fraudulently obtained from victims because Hong Kong is an international business and financial centre.
M&A In Hong Kong: Due Diligence
To print this article, all you need is to be registered or login on Mondaq.com. Due diligence ("M&A due diligence") and representations and warranties ("M&A reps and warranties") play an important and inter-related role in mergers and acquisitions ("M&A"). At one extreme, a purchaser may seek to rely exclusively on M&A reps and warranties to provide comfort as to a business acquisition, foregoing any M&A due diligence on the business to be acquired ("M&A target").
Hong Kong Government Subsidy For Hedge Funds And Mutual Funds Setup As OFCs
Hong Kong: Hong Kong Government Subsidy For Hedge Funds And Mutual Funds Setup As OFCs 02 March 2021 by Timothy Loh and Gavin Cumming Timothy Loh Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Hong Kong OFCs: The Alternative To The Cayman Islands For Hedge Funds
To print this article, all you need is to be registered or login on Mondaq.com. Traditionally, for Hong Kong based managers, the preferred hedge fund structure has tended to be an offshore company, typically domiciled in the Cayman Islands. Recent enhancements to Hong Kong's open-ended fund company ("OFC") regime in September 2020 as well as an increasing number of challenges arising from changes in the Cayman Islands, however, make an OFC a compelling alternative for hedge funds.
DIPN 61: Guidance On The New Unified Funds Tax Exemption For OFCs And Limited Partnership Funds
To print this article, all you need is to be registered or login on Mondaq.com. In June, 2020 the Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Note 61 ("DIPN 61") to provide guidance on its interpretation and application of the tax exemption ("Unified Funds Tax Exemption") introduced by the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Ordinance 2019.
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