Hong Kong (HK)

Jurisdiction Overview

388 *Can a senior manager ever be registered as a beneficial owner (because no individual passed the threshold to be considered a beneficial owner)? Not applicable
 Data Date: 2019


According to the Global Forum: "[t]he definition of significant controller [...] does not include the default treatment of senior management officials as significant controllers, when no beneficial owner can be identified based on control by ownership (direct/indirect) or control by other means" (GF 2019: 41 [TJN-note]).


GF 2019: 41