Cross-border: Finance

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Practice Notes

3 resources

	Title	Resource Type	Date
1	Tax on Finance Transactions: Hong Kong A Q&A guide to tax on finance transactions in Hong Kong. This Q&A provides a high level overview of finance tax in Hong Kong and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, and securitisations. For a full list of recommended tax law firms and lawyers in Hong Kong, please visit PLC Which lawyer? This Q&A is part of the PLC multi-jurisdictional guide to tax. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-mjg.	Practice Notes	01-Mar-2011
2	Financing multinational groups: US tax issues This practice note discusses the main US tax issues that may arise in relation to debt financing of corporate groups.	Practice Notes	06-Sep-2012
3	Basel II: an overview This practice note provides a high-level overview of the Basel II capital adequacy framework. Please note that this note relates only to the Basel II framework as it stood at July 2006. For information on the Basel 2.5 and Basel III reforms, see Practice note: Basel 2.5: an overview and Practice note, Basel III: an overview.	Practice Notes	04-Jul-2006

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