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Blockchain and taxation
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December 2021 issue
Part two of blockchain series: An overview of recent developments in cryptocurrency exchanges and taxation
Blockchian
Cryptocurrency
Taxation
Technical articles
Examining the new DIPN covering ship leasing and management tax concessions
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December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
Taxation
Technical news
Technical news
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October 2020 Issue
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Technical news
Technical news
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September 2020 Issue
The latest standards and technical developments
Technical news
Technical news
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August 2020 issue
The latest standards and technical developments
Source article
Hong Kong revises DIPN on APAs to help manage tax uncertainties
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August 2020 issue
Key changes and aspects of the revised DIPN 48
DIPN
IRD
Taxation
Technical articles
IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
Second opinions
What are the key tax considerations for an M&A transaction?
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August 2020 issue
Experts chime in on the latest developments in accounting and business
M&A
Taxation
Technical news
Techwatch 211
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May 2020 issue
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POPULAR READ
A purpose-driven profession: Interview with Roy Leung
From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
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