www.kwm.com/en/hk/knowledge/insights/hksar-govt-gazetted-inland-revenue-profits-tax-bill-2018-20181228
www.klgates.com/hong-kongs-new-unified-tax-exemption-for-onshore-and-offshore-privately-offered-funds-02-27-2019/
www.taxathand.com/article/11243/Hong-Kong/2019/Laws-on-tax-treatment-of-financial-instruments-tax-exemption-for-funds-enacted
www.jdsupra.com/legalnews/new-hong-kong-profits-tax-exemption-18883/
See also:
Click to access fstax-news-nov2018.pdf