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Technical news
TechWatch 204
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October 2019 issue
Source article
China Individual Income Tax rebate for qualified individuals in the Greater Bay Area
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October 2019 issue
An overview of the rebate and how applicants can qualify and benefit from it
GBA
Mainland China tax
Source article
The Fifth Protocol of the Mainland-Hong Kong Comprehensive Avoidance of Double Taxation Arrangement
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September 2019 issue
A look at the amendments to the arrangement made under the Fifth Protocol and the implications for Hong Kong resident taxpayers
Double Taxation Arrangement
Taxation
Source article
Auditing the financial statements of charitable institutions
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January 2024 Issue
Technical articles
Auditing the financial statements of charitable institutions
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September 2019 issue
What to be mindful of when auditing NGOs
Audit
NGOs
Source article
Disclosing anti-corruption information in ESG reports – global trends and ICAC’s recommendations
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September 2019 issue
Recommended core elements of an anti-corruption programme
Anti-corruption
ESG reporting
ICAC
Technical news
TechWatch 203
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September 2019 issue
Source article
Inland Revenue Department interpretations of Hong Kong’s transfer pricing regime
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August 2019
The details and takeaways of DIPN 58, DIPN 59 and DIPN 60
IRD
Transfer pricing
Technical articles
Revenue recognition considerations in the engineering and construction industries
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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Technical news
TechWatch 202
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August 2019
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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