Hong Kong: Corporate Governance

Hong Kong's government has proposed significant changes to stamp duty relief rules following court decisions that restricted intra-group transfers. The new legislation aims to expand eligibility beyond traditional share capital structures and lower the ownership threshold from 90% to 75%.

A trust is a way of managing assets (money, investments, land or buildings) for people. It is an arrangement, recognised under common law, by which property or assets are transferred...

Hong Kong's updated paperless listing regime requires issuers to amend their constitutional documents to expressly permit hybrid general meetings and electronic voting. With the transitional deadline set at the first AGM after 1 July 2025, listed companies must act now to ensure compliance and maintain shareholder rights in virtual attendance formats.

The Securities and Futures Commission (the "SFC") has introduced the Guidelines for Market Soundings (the "Guidelines") which took effect in May 2025.

Revised Corporate Governance Code On Risk Management and Internal Control Systems: Four Essential Questions For Directors To Ask & Answer.

The Hong Kong Legislative Council's recent passage of the Companies (Amendment) (No. 2) Bill 2024 marks a significant milestone in the jurisdiction's evolution as Asia's premier business hub.

It is certainly a 'bullish' outlook for environmental, social and governance ("ESG") investments.

The GEM listing activities in Hong Kong have been declining since 2019, and there was no new listed issuer on the GEM in 2022.

In less than three months, the Hong Kong Stock Exchange (HKEX) has adopted all proposals for GEM listing reform from the consultation paper issued in September 2023, with only minor amendments.