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Showing 111-120 of 215 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

Technical news

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September 2020 Issue

The latest standards and technical developments

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

Technical news

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August 2020 issue

The latest standards and technical developments

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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

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

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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