Revenue Bar Association

Stefano Mariani

Revenue advisory and dispute resolution, including international tax structuring and tax litigation.  Trusts structuring and dispute resolution, including charities.

Deacons

Publications

Books Hong Kong tax law: cases and materials (with Prof. Wilson Chow), LexisNexis Butterworths, ongoing: 2017 – Encyclopaedia of Hong Kong Taxation (contributing author and editor, with Prof. Wilson Chow and Susan Leung), LexisNexis Butterworths, ongoing: 2016 –   Articles (selected) ‘Source, residence, and the future of Hong Kong tax’ – Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 2 ‘A critical analysis of the Hong Kong stamp duty implications of company amalgamations and the repurchase by a company of its own shares’ – Hong Kong Law Journal, 2017, Vol. 47, Part 2 ‘A critical assessment of the Inland Revenue Department’s revised and updated guidance on the tax consequences of company amalgamations’,  Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 1 ‘Ho Kwok Tai v Collector of Stamp Revenue [2016] 5 HKLRD 713 – analysis and implications’, Hong Kong Law Journal, 2017, Vol. 47, Part 1 ‘On the source and taxation of royalties in Hong Kong’ – Asia Pacific Tax Bulletin, 2016, Vol.22, No.3 ‘The Source of Dividends in Hong Kong Tax Law’ – Asia Pacific Tax Bulletin, 2015, Vol. 21, No. 3 ‘Traditional Chinese Religion trusts in Hong Kong’ – Trusts & Trustees, June 2015, 21(5)

Qualifications

Barrister (Lincoln’s Inn), Solicitor (Hong Kong), Solicitor (England & Wales) – non practising, Lecturer in Revenue Law at the University of Hong Kong

Publications

Books Hong Kong tax law: cases and materials (with Prof. Wilson Chow), LexisNexis Butterworths, ongoing: 2017 – Encyclopaedia of Hong Kong Taxation (contributing author and editor, with Prof. Wilson Chow and Susan Leung), LexisNexis Butterworths, ongoing: 2016 –   Articles (selected) ‘Source, residence, and the future of Hong Kong tax’ – Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 2 ‘A critical analysis of the Hong Kong stamp duty implications of company amalgamations and the repurchase by a company of its own shares’ – Hong Kong Law Journal, 2017, Vol. 47, Part 2 ‘A critical assessment of the Inland Revenue Department’s revised and updated guidance on the tax consequences of company amalgamations’,  Asia Pacific Journal of Taxation, 2017, Vol. 21, No. 1 ‘Ho Kwok Tai v Collector of Stamp Revenue [2016] 5 HKLRD 713 – analysis and implications’, Hong Kong Law Journal, 2017, Vol. 47, Part 1 ‘On the source and taxation of royalties in Hong Kong’ – Asia Pacific Tax Bulletin, 2016, Vol.22, No.3 ‘The Source of Dividends in Hong Kong Tax Law’ – Asia Pacific Tax Bulletin, 2015, Vol. 21, No. 3 ‘Traditional Chinese Religion trusts in Hong Kong’ – Trusts & Trustees, June 2015, 21(5)