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Showing 21-30 of 76 results

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Upfront lump sum spectrum utilization fees held as capital in nature and not deductible

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September 2020 Issue

Examining the Court of First Instance judgment

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Proposed tax concession for carried interest

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September 2020 Issue

A summary of the Institute's submission in response to the FSTB consultation

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Time to reflect – Don’t be the next “test case” in Hong Kong on the Reflective Loss Principle

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September 2020 Issue

A look at the justification of the Reflective Loss Principle

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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

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A summary of the taxation of offshore indirect transfers toolkit

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July 2020 issue

An in-depth look at a new toolkit on the taxation of offshore indirect transfers

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A new limited partnership fund regime for Hong Kong

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July 2020 issue

How the new Limited Partnership Fund Bill will encourage local investments

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How to maintain an effective risk management system amid the COVID-19 crisis

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June 2020 issue

A look at how enterprises can adopt contingency plans to tackle the coronavirus

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Taxation of charities

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June 2020 issue

A look at the IRD’s revised tax guide for charitable institutions

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Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance

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June 2020 issue

A look at the developments in the Institute’s risk-based AML/CTF supervisory plan

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Enforcing ethical conduct of PAIBs

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May 2020 issue

Past disciplinary cases show the serious consequences of unethical conduct by accountants in business