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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
Amendments to the SME standard
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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
Source article
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
Offshore indirect transfers
Taxation
Source article
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
Limited partnership fund
Taxation
Technical news
Technical news
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October 2020 Issue
Source article
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
Contingency planning
Pandemic
Risk management
Source article
Taxation of charities
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June 2020 issue
A look at the IRD’s revised tax guide for charitable institutions
Charities
Taxation
Source article
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
AMLO
Anti-money Laundering
Technical news
Technical news
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June 2020 issue
The latest standards and technical developments
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
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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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