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Stephen E. Shay
Intertax
Volume 46, Issue 11 (2018) pp. 905 – 913
https://doi.org/10.54648/taxi2018096
Extract
This article examines the general law in relation to a minor applying for shares in his own right or a trustee or guardian making an application for the minor?s benefit. It then queries the decision of both the Hong Kong Exchanges and Clearing Ltd and issuers to require a minor to apply for shares in initial public offers in Hong Kong through a nominee, particularly in the light of their failure to distinguish a nominee from a trustee (or a guardian) as a matter of law.
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