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DIPN

Showing 1-10 of 23 results for DIPN
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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
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
Source article

IRD issues guidance on cryptocurrency taxation

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April 2020 issue
An overview of the Inland Revenue Department’s guidance on digital assets
Cryptocurrency
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
Technical articles

Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles

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May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
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 articles

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
Accounting

Building a statutory transfer pricing regime

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Source article

Examining Hong Kong’s new transfer pricing regime

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July 2018 issue
A look at eight key elements of the regime
Taxation
Transfer pricing
Source article

How the IRD will interpret and administer the concessionary tax regime for qualifying aircraft leasing activities

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April 2023 Issue
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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