鱸鄉小貸納斯達克上市結構中為啥要在 CCC Delaware（上市主體）下面再設一層 BVI？

01-02

我在招股說明書裡面找到這個問題的答案了。

The reason for the creation of CCC BVI is to negate the payment of stamp tax should CCC desire to transfer the shares it indirectly owns in CCC HK. The transfer of shares in a Hong Kong entity incurs a 2% stamp tax pursuant to Hong Kong tax laws, whereas there is no stamp tax payable for transfer of shares in a BVI entity pursuant to BVI tax laws.

謝謝裘律師，謝謝Raymand，不好意思，我應該多勤快一些，就不用提問了。