Hong Kong Publishes Instructions for Occupational Retirement Schemes (ORS)

Lee Pender
June 6, 2017

In response to the submissions made through the OECD disclosure facility, Hong Kong’s Inland Revenue Department has published guidance for the use of Occupational Retirement Schemes.  In part, the guidance instructs that only those schemes registered under the proper ordinance are considered non-reporting financial institutions.

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Lee Pender

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