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</font></li> <li type="square"><font size="2" face="verdana" align="justify">advice on when and in what circumstances tax and stamp duty exemptions, reliefs and concessions in Hong Kong and the PRC may be available; </font></li> <li type="square"><font size="2" face="verdana" align="justify">Hong Kong tax planning for local and international companies and businesses as well as private individuals;</font></li> <li type="square"><font size="2" face="verdana" align="justify">advice and assistance to clients in relation to tax audits and investigations in Hong Kong; </font></li> <li type="square"><font size="2" face="verdana" align="justify">correspondence with the Hong Kong and PRC tax authorities on behalf of clients;</font></li> <li type="square"><font size="2" face="verdana" align="justify">advice and assistance to clients concerning the resolution of tax disputes with the tax authorities in Hong Kong and the PRC; and</font></li> <li type="square"><font size="2" face="verdana" align="justify">advice and assistance to clients engaged in appeals to the Board of Review, the High Court and the Court of Final Appeal in Hong Kong.</font></li> </ul> <p align="justify"><b><a name="WhyChooseDeacons" id="Challenge2"><font face="verdana" size="2">Why choose Deacons?</font></a></b></p> <p align="justify"><font face="verdana" size="2">The Hong Kong and PRC Tax Groups work in close collaboration with the other practice groups in the firm so that, for many clients, a comprehensive one-stop service can be provided encompassing integrated Hong Kong and PRC advice. In addition to the Hong Kong office, the firm has representative offices in Beijing, Shanghai and Guangzhou in mainland PRC.</font></p> <p align="justify"><font face="verdana" size="2">The members of the Hong Kong and PRC Tax Groups come from a variety of backgrounds and are equipped with the skills necessary to handle different types of tax matters. The head of the Hong Kong Tax Group, former senior partner James Bertram, has a commercial law background extending over many years of legal practice in Hong Kong. He has extensive tax and trusts experience and was a member of the Board of Review (Inland Revenue Ordinance) of Hong Kong from 1996 to 2008. Sally Ip has both a commercial law and a litigation background and is well placed to advise clients in respect of both contentious and non-contentious tax matters. The Hong Kong Tax Group works closely with our firm's Litigation &amp; Dispute Resolution Department to ensure that appeals and court proceedings in respect of tax matters are handled by lawyers with the requisite experience of judicial proceedings and practice. </font></p> <p align="justify"><font face="verdana" size="2">The head of the PRC Tax Group, who is also the head of Deacons' China Practice Group, Franki Cheung, has been advising on PRC related matters including PRC tax issues since 1985. Shermie Chan has a commercial law background focused on PRC tax matters. </font> </p> <p align="justify"><font face="verdana" size="2"><em><strong>Hong Kong</strong></em></font></p> <p align="justify"><font face="verdana" size="2">Deacons has been recognized eleven times as a leading law firm in Hong Kong in the field of Tax &amp; Trusts by <em>Asia Pacific Legal 500</em>, has been acknowledged four times as a highly recommended law firm in Hong Kong in the area of Tax by the <em>PLC Which Lawyer?</em>, has been ranked three times as a leading law firm in Hong Kong in the area of Tax by <em>Chambers Asia</em>, and has been ranked six times as a Global 50 Firm by <em>PLC Which Lawyer?</em>. </font></p> <p align="justify"><font face="verdana" size="2">James Bertram has been acknowledged four times as a highly recommended lawyer in Hong Kong in the area of Tax in the <em>PLC Which Lawyer?</em>, has been recognized three times as a leader in the field of Tax in Hong Kong by <em>Chambers Asia</em>, and is listed as one of the top 250 global tax advisers in the <em>Tax Directors Handbook 2011</em>.</font></p> <p align="justify"><font face="verdana" size="2"><em><strong>PRC</strong></em></font></p> <p align="justify"><font face="verdana" size="2">The PRC Tax Group is part of, and is fully supported by, our China Practice Group. </font></p> <p align="justify"><font face="verdana" size="2">With more than 40 lawyers and professionals, Deacons' China Practice Group has extensive experience and an in-depth knowledge of the regulatory framework affecting foreign investment in the PRC. Our internationally diverse team of lawyers is ideally placed to advise clients on the PRC legal environment and business dealings in China, including those involving the Closer Economic Partnership Arrangement between the Mainland and Hong Kong (CEPA). The 2007/08 edition of <em>Asia Pacific Legal 500</em> said, &quot;Deacons China-appointed attesting officer Franki Cheung is a good choice for CEPA (the Closer Economic Partnership Arrangement between Mainland and Hong Kong) related issues.&quot; Our lawyers are fluent in Mandarin as well as other major Chinese dialects and are capable of preparing Chinese language documents in accordance with Chinese customs and requirements. </font></p> <p align="justify"><font face="verdana" size="2">Having been operating in the PRC for over 20 years, Deacons has established solid and extensive relationships with ministry-level government departments in Beijing and other government authorities in the PRC. This is demonstrated by the fact that two lawyers at Deacons are China-appointed attesting officers authorised by the Ministry of Justice to attest documents in Hong Kong for use in the PRC, whereas normally only one lawyer is authorised for each firm. Deacons' excellent relationships with government authorities and institutions not only enable us to provide clients with accurate advice on the latest developments in business regulations but also help us to address issues arising in the government approval process in a timely manner. </font></p> <p align="justify"><font face="verdana" size="2">A unique feature of our China Practice Group is that we are the first foreign law firm in the PRC to have received official approval from the Ministry of Justice to establish three representative offices in the PRC. We operate offices in the major economic centres of Beijing, Shanghai and Guangzhou. In recognition of the quality of our services, Deacons' China Practice Group has been listed among the high-ranking practices in successive issues of <em>Asia Pacific Legal 500</em>. In the 2007/08 edition of <em>Asia Pacific Legal 500</em>, Franki Cheung was the only lawyer acknowledged twice as a Leading Individual: Foreign Firms, for Corporate/M&amp;A and Dispute Resolution, for China. In the 2010/2011 edition of the same publication, Deacons was described as &quot;responsive and knowledgeable&quot; and &quot;understands the interaction between legal matters and practical business issues.&quot; &quot;The (China) practice has a strong mix of traditional FDI, M&amp;A, outbound investment by Chinese companies and general commercial advice&quot;, said <em>APL500</em>. </font></p> <p align="justify"><font face="verdana" size="2">Deacons' China Practice Group has secured the top rankings in the areas of WTO/International Trade in the <em>Asia Pacific Legal 500 </em>from 2006 to 2011 editions. </font></p> <p align="justify"><font face="verdana" size="2">Franki Cheung has been nominated by the <em>AsiaLaw Leading Lawyers</em> as one of Asia's Leading Lawyers in the area of General Corporate Practice (2005, 2006, 2007, 2008, 2009) and in the area of Mergers &amp; Acquisitions (2004 and 2005). </font></p> <p align="justify"><font face="verdana" size="2">Please visit our <a href="http://www.deacons.com.hk/eng/ourservices/services_3.htm" target="_blank">China Trade and Investment page</a> for further details regarding our China Practice Group.</font></p> <p align="justify"><b><a name="ServicesOffered" id="ServicesOffered"><font face="verdana" size="2">Services offered include:</font></a></b> <ul> <li type="square"><font size="2" face="verdana" align="justify">Hong Kong and PRC tax advice including advice on profits tax, salaries tax, property tax and stamp duty in Hong Kong and enterprise income tax, individual income tax, value-added tax, business tax and consumption tax in the PRC. </font></li> <li type="square"><font size="2" face="verdana" align="justify">Hong Kong tax planning for companies and individuals.</font></li> <li type="square"><font size="2" face="verdana" align="justify">Advice on contentious matters including tax disputes with the Hong Kong Inland Revenue Department and tax audits and investigations in Hong Kong. </font><font size="2" face="verdana" align="justify"><br> &nbsp;</font></li> </ul></td> </tr> </table> </td> <td>&nbsp;</td> </tr> <tr> <td width="100%">&nbsp;</td> <td>&nbsp;</td> </tr> </table> <table width="100%" cellpadding="0" cellspacing="0" border="0"> <tr> <td width="165" valign="top"><img src="../images/cmn/spacer.gif" width="138" height="1"></td> <td colspan=2 width="100%" valign="top" border="0" align="left"> <table width="99%" border="0" cellspacing="0" cellpadding="0"> <tr> <td><span class="peoplelabel"><a name="newsworthy"></a>Newsworthy</span></td> </tr> <tr> <td align="justify"> <font class="content"><p align="justify"><p align="justify">Deacons has been ranked six times as a Global 50 Firm by <i>PLC Which Lawyer?</i> (2004-2009 editions). <p align="justify"><b>Hong Kong</b> <p align="justify">Deacons has been recognized twelve times as a leading law firm in Hong Kong in the field of Tax & Trusts by <i>Asia Pacific Legal 500</i> (2000-2012 editions). <p align="justify">Deacons has been ranked as one of Hong Kong's leading tax law firm in 2010 and 2011 by <i>Asian Legal Business</i>. <p align="justify">Deacons has been acknowledged four times as a highly recommended law firm in Hong Kong in the area of Tax by the <i>PLC Which Lawyer?</i> (2006-2009 editions); and a recommended law firm (2010-2011editions). <p align="justify">In the same publications, James Bertram is acknowledged as a highly recommended lawyer in Hong Kong in the area of Tax and has been endorsed in 2011 edition. <p align="justify">Deacons has been ranked five times as a leading law firm in the area of Tax in Hong Kong by <i>Chambers Asia</i> (2007-2011 editions). <p align="justify">In the same publications, James Bertram is recognised as a leader in the field of Tax in Hong Kong. <p align="justify">James Bertram is frequently listed as the top tax adviser by <i>Tax Directors Handbook</i>. In 2010 edition, James is listed as one of the top 250 global tax advisers and is described as a "great lawyer". <p align="justify"> In 2011, Deacons was awarded "Hong Kong Tax Law Firm of the Year" by the international publication <i>Corporate INTL</i>. <p align="justify"> In 2012, Deacons was awarded "Corporate Tax Law Firm of the Year" in the<i>Deal Markets Law Awards </i>. <p align="justify"><b>PRC</b> <p align="justify">Deacons is the first foreign law firm in the PRC to have received official approval from the Ministry of Justice to establish three representative offices in the PRC. <p align="justify">Deacons was awarded the 2006-2011 <i>Asian Legal Business China Hong Kong Law Firm of the Year</i>. <p align="justify">Deacons' China Practice Group has secured the top rankings in the areas of WTO/International Trade in the <i>Asia Pacific Legal 500</i> from 2006-2011 editions. <p align="justify">Franki Cheung was acknowledged eleven times as a leading lawyer in the area of China Corporate/M&A in the 2001-2012 editions by <i>Asia Pacific Legal 500</i> , and was recommended as a leading lawyer in the area of Dispute Resolution in the PRC in the 2007-2012 editions of the same publication. <p align="justify">Deacons was awarded the "Hong Kong National Law Firm of the Year" at the <i>IFLR Asian Awards 2006</i> . <p align="justify">Deacons has been recognised as a top law firm in the area of PRC investment in <i>China's Top 200 - A Guide to the World's Top Advisors on Investing and Doing Business in the PRC</i> (1997 edition). <p align="justify">Franki Cheung was nominated by the <i> AsiaLaw Leading Lawyers</i> as one of Asia's Leading Lawyers in the area of General Corporate Practice (2005-2008 editions), and in the area of Mergers & Acquisitions (2004 and 2005 editions), and was accredited as a leading lawyer in the area of Project Finance and Mergers & Acquisition in the 2001 and 2004 editions of the same publication. <p align="justify">Franki Cheung was recognised three times as a leading project finance lawyer in the <i> Guide to the World's Leading Project Finance Lawyers</i> (1998, 2001 and 2004 editions). <p align="justify">Deacons was quoted in <i> Law Firm in Greater China</i> 2004 edition (an Asia Law & Practice publication) as having "...one of the largest PRC presences and practice teams among Hong Kong firms." It also stated that Deacons is "active in practically all commercial areas in China." <p align="justify">In the <i>Global Counsel 3000</i> 2003 edition, Deacons was ranked a recommended firm for Banking & Finance and Dispute Resolution in the PRC. <p align="justify">Deacons has been recognised as a top law firm in the area of PRC investment in China's Top 200 - A Guide to the World's Top Advisors on Investing and Doing Business in the PRC (1977 edition). </p></font> </td> </tr> <tr> <td>&nbsp;</td> </tr> </table> </td> <td width="100%">&nbsp;</td> </tr> <tr> <td width="165" valign="top"><img src="../images/cmn/spacer.gif" width="138" height="1"><img src="../images/cmn/spacer.gif" width="138" height="1"></td> <td width="100%" valign="top" border="0" align="left"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td><span class="peoplelabel"><a name="ourpeople"></a>Key Contacts</span></td> </tr> <tr> <td> <font class="content"> <table width="100%" cellpadding="0" cellspacing="0"> <tr><td><font class="servicelink"><a href="/eng/ourpeople/JamesBertram.htm">James Bertram, [Hong Kong]</a></font></td></tr> </table> <table width="100%" cellpadding="0" cellspacing="0"> <tr><td><font class="servicelink"><a href="/eng/ourpeople/FrankiCheung.htm">Franki Cheung, [Hong Kong People's Republic of China]</a></font></td></tr> </table> <table width="100%" cellpadding="0" cellspacing="0"> <tr><td><font class="servicelink"><a href="/eng/ourpeople/sallyip.htm">Sally Ip, [Hong Kong]</a></font></td></tr> </table> </font> </td> </tr> <tr> <td>&nbsp;</td> </tr> </table> </td> <td width="100%">&nbsp;</td> </tr> <tr> <td width="165" valign="top"><img src="../images/cmn/spacer.gif" width="138" height="1"></td> <td width="100%" valign="top" border="0" align="left"> <table border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td><span class="peoplelabel"><a name="knowledge"></a>Knowledge</span></td> </tr> <tr> <td> <font class="content"> <table width="100%" cellpadding="0" cellspacing="0"> <tr><td><font class="servicelink"><a href="/eng/knowledge/knowledge_379.htm">Hong Kong Taxation</a></font></td></tr> </table> </font> </td> </tr> <tr> <td>&nbsp;</td> </tr> </table> </td> <td width="100%">&nbsp;</td> </tr> </table> <!----> <!--End Template Here--> </td> </tr> <!--Begin Menu--> <tr> <table width="800" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="53"><img src="/eng/images/spacer.gif" width="53" height="10"></td> <td class="index_footer"> <a href="javascript:newPopUp('/eng/header_session/terms_of_use.htm');"><font color="#6699cc">Terms of Use</font></a> | <a href="javascript:newPopUp('/eng/header_session/Disclaimer.htm');"><font color="#6699cc">Disclaimer</font></a> | <a href="javascript:newPopUp('/eng/header_session/privacy.htm');"><font color="#6699cc">Privacy Policy </font></a> | <a href="javascript:newPopUp('/eng/header_session/pic.htm');"><font color="#6699cc">Personal Information Collection Statement</font></a> | <a href="/index.htm"><font color="#6699cc">Deacons International</font></a> <br> Copyright&copy;<script language="javascript">printCurrentYear();</script>, Deacons All rights reserved. </font> <td width="155"> <p><img src="/eng/images/img_hk_asia.gif" width="155" height="18"></p> </td> </tr> <tr> <td width="53"><img src="/eng/images/spacer.gif" width="20" height="20"></td> <td class="footer">&nbsp;</td> <td width="155">&nbsp;</td> </tr> </table> </tr> <!--End Menu--> </table> <!--Begin Menu--> <!-- ******** BEGIN ALLWEBMENUS CODE FOR deacons ******** --> <img name='awmMenuPathImg-deacons' id='awmMenuPathImg-deacons' src='/eng/cmn/js/awmmenupath.gif' alt=''> <script type='text/javascript'>var MenuLinkedBy='AllWebMenus [2]', awmBN='456'; 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