Investor Presentaiton
Recommendations
1
Revisit and expand the current definition of "infrastructure" in Hong Kong's tax law for
private funds (i.e. UFE)
a) Expand the definition of "infrastructure" to include data infrastructure and additional asset classes
that meet the criteria prescribed in the FAST-Infra Sustainable Infrastructure Label (SI Label)
released in November 2021.
b) Expand the definition of "infrastructure" to include certain additional asset classes that are widely
recognised by other jurisdictions, e.g. "new infrastructure", "green infrastructure", "sustainable
infrastructure", non-Hong Kong "housing" properties, warehouses and logistic centres, etc.
c) Expand the definition of "infrastructure" to include "incidental" components of an infrastructure
project / asset, e.g. offices, employee dormitories, parking areas attached to the infrastructure.View entire presentation