ONC Lawyers is pleased to have co-hosted a seminar with Cheng & Cheng Taxation Services Limited on 5 December 2022 on “Pre and Post-IPO Equity Incentive Scheme: Tax Planning and Regulatory Changes”, presented by our Partner, Ms Angel Wong, and Mr Henry Kwong, Tax Partner of Cheng & Cheng.

 

The seminar covered the following issues:

 

1.    Trend of share incentive schemes

2.    Characteristics of different types of schemes

3.    Tax planning for equity incentive scheme

4.    Accounting implications: share base payment and accounting treatment

5.    HKEx's consultation paper on Proposed Amendments to the Listing Rules relating to Share Schemes of Listed Issuers

6.    Consultation conclusion and rule changes – expected actions by listed issuers

7.    Regulatory actions and vetting attitude the Stock Exchange towards share schemes

 

The seminar was conducted in person and online simultaneously. It was well-received by more than 320 capital market practitioners and professionals.