www.kwm.com/en/hk/knowledge/insights/open-ended-fund-companies-are-here-20180731
www.timothyloh.com/insights/guides/hong-kong-ofc-v-cayman-spc-for-hedge-fund
www.timothyloh.com/insights/current-issues/dipn61-unified-funds-tax-exemption
See also:
www.eylaw.com.hk/en_hk/publications/our-latest-thinking/2022/apr/funds