Source article

Showing 21-30 of 74 results

Source article

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

Bookmark

September 2020 Issue

A look at the justification of the Reflective Loss Principle

Source article

Hong Kong revises DIPN on APAs to help manage tax uncertainties

Bookmark

August 2020 issue

Key changes and aspects of the revised DIPN 48

Source article

A summary of the taxation of offshore indirect transfers toolkit

Bookmark

July 2020 issue

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

Source article

A new limited partnership fund regime for Hong Kong

Bookmark

July 2020 issue

How the new Limited Partnership Fund Bill will encourage local investments

Source article

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

Bookmark

June 2020 issue

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

Source article

Taxation of charities

Bookmark

June 2020 issue

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

Source article

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

Bookmark

June 2020 issue

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

Source article

Enforcing ethical conduct of PAIBs

Bookmark

May 2020 issue

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

Source article

IRD issues guidance on cryptocurrency taxation

Bookmark

April 2020 issue

An overview of the Inland Revenue Department’s guidance on digital assets

Source article

Massive U.S. tax relief act to combat economic fallout from COVID-19

Bookmark

April 2020 issue

A look at the new tax relief measures to help individuals in the United States