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Law Firm in Hong Kong
Guide for US Clients

Timothy Loh LLP is a leading Hong Kong law firm focused on corporate law and dispute resolution. The firm has a strong track record representing US clients. One of the few remaining independent Hong Kong law firms with international standing, the firm often provides specialist Hong Kong legal advice together with American law firms, including American law firms with offices in Hong Kong practicing Hong Kong law. The firm regularly advises US clients on a wide range of matters.

HOW WE CAN HELP

As a Hong Kong corporate law firm, the firm acts on matters including:

  • M&A, capital raising and other transactions with a Hong Kong nexus,
  • regulations governing access to the Hong Kong financial markets, and
  • establishment of business operations in Hong Kong.

As a Hong Kong litigation law firm, the firm acts on matters including:

  • the enforcement in Hong Kong of judgments issued by the US courts and awards issued by arbitral tribunals seated in New York, and
  • representation of US based clients in proceedings before the Hong Kong courts and in arbitral proceedings with a seat in Hong Kong.

KEY CONTACTS

The firm is internationally recognized by independent Hong Kong law firm rankings as a leader in multiple practice areas.

"Positively Ranked"

"Leading Practice"

"Highly Regarded Lawyer"

"Leading Practice"

"Leading Individual"

"Leading Lawyer"

published

THOUGHT LEADERSHIP

Economic Relationship between

the United States and Hong Kong

The Office of the United States Trade Representative (USTR) estimates that in 2022, total trade between the US and Hong Kong reached about US$56.2 billion, including US$38.9 billion in exports from the US to Hong Kong and US$17.3 billion in imports from Hong Kong to the US. The US trade surplus with Hong Kong was US$21.6 billion.

The USTR further estimates that in 2022, US foreign direct investment into Hong Kong was US$89.4 billion and Hong Kong foreign direct investment into the US was US$14.2 billion. The majority of US foreign direct investment into Hong Kong was led by non-bank holding companies, finance and insurance and wholesale trade.

Some of the key reasons American companies have chosen to do business with and in Hong Kong include:

  • The absence of capital controls
  • Currency stability (the Hong Kong Dollar is pegged to the United States Dollar)
  • A friendly territorially based tax regime with low rates of taxation
  • Limited regulation with the consequent ease of doing business
  • Access to capital given Hong Kong’s status as a global financial centre
  • Strong connectivity to mainland China and the rest of the Asia Pacific region

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Legal Systems

Hong Kong is a Special Administrative Region of the People’s Republic of China (PRC). Under its constitution, the Basic Law, Hong Kong continues the common law tradition in place prior to the transfer of sovereignty from the United Kingdom to the PRC on July 1, 1997.

Unlike the US, Hong Kong has no division of powers akin to those between the US federal government and the states.

 

Judicial System

Like the US, the Hong Kong courts are divided into trial courts and appellate courts. The Court of First Instance is a trial court of unlimited jurisdiction. Appeals from the Court of First Instance go to the Court of Appeal. The highest appeal court is the Court of Final Appeal. It is functionally equivalent to the US Supreme Court.

In Hong Kong, the District Court is a trial court whose civil jurisdiction is limited to disputes the value of which does not exceed HK$3 million (approx. US$380,000).

The Hong Kong judicial system is separate from that in the mainland of the PRC.

 

Legal Profession

Unlike US attorneys, lawyers in Hong Kong are either solicitors or barristers. Solicitors work directly with clients in all legal matters. Barristers have the right of audience (i.e. the right to speak) in open court hearings of the High Court and work exclusively with solicitors.

Timothy Loh LLP is a firm of solicitors.

Legal Relations between

Hong Kong & the United States

Taxation Treaties between the US and Hong Kong

Despite the volume of trade and foreign direct investment between the US and Hong Kong, there are no tax treaties between the US and Hong Kong.

 

Enforcement of US Judgments in Hong Kong

Judgments issued by the US courts are enforceable in Hong Kong under the common law.

 

Co-Operation between the US and Hong Kong in Financial Regulation

Regulators across all sectors of the financial services industry in Hong Kong have entered into Memoranda of Understanding (“MoU”) with US counterparts. These MoU include:

Securities and Futures Commission (“SFC”) in Hong Kong with the Office of the Comptroller of the Currency

SFC with the US Commodity Futures Trading Commission (“CFTC”)

SFC with the Financial Industry Regulatory Authority (“FINRA”)

SFC with the Securities and Exchange Commission (“SEC”)

Hong Kong Monetary Authority (“HKMA”) with the New York State Department of Financial Services

HKMA with The Board of Governors of the Federal Reserve System

HKMA with the Office of the Comptroller of Currency

HKMA with the Federal Deposit Insurance Corporation

Hong Kong Insurance Authority with the National Association of Insurance Commissioners

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