Source article

Showing 61-70 of 80 results

Source article

Political ties squeeze tax revenue: China studies

Bookmark

March 2019 issue

An overview on the link between political ties and tax avoidance on the Mainland

Source article

New profits tax exemption for private funds provides welcome boost to Hong Kong’s fund industry

Bookmark

March 2019 issue

A look at the implications of the profits tax exemption for private funds in Hong Kong

Source article

China’s new IIT regime: Improvements for residents, headaches for non-residents

Bookmark

February 2019 issue

An overview on how the Mainland’s Individual Income Tax Reform could affect residents and non-residents

Source article

A new world for taxing cross-border sale of goods

Bookmark

January 2019 issue

A look at recent developments in cross-border taxation and trading of tangible goods via electronic means

Source article

Prepare for change

Bookmark

November 2018 issue

Observations on how China is reacting to the Sino-U.S. trade dispute

Source article

OECD revised profit split method and Hong Kong transfer pricing landscape

Bookmark

November 2018 issue

An overview of the revised profit split method

Source article

Using tax legislation to promote research and development activities in Hong Kong

Bookmark

October 2018 issue

An overview of Hong Kong’s research and development deduction regime

Source article

Examining the public consultation papers on implementation rules for new Mainland Individual Income Tax laws

Bookmark

October 2018 issue

The key changes behind implementation rules

Source article

Why specific anti-tax avoidance provision may make tax deductions on purchase costs of intellectual property rights difficult

Bookmark

September 2018 issue

An overview of section 16EC(4)(b) of the Inland Revenue Ordinance

Source article

China Individual Income Tax reform – A complete modernization

Bookmark

August 2018 issue

An overview of the implications of the revised Individual Income Tax regime