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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
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
Auditing the financial statements of charitable institutions
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January 2024 Issue
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
Source article
United Kingdom property taxes update
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August 2019
An overview of property related taxes in the United Kingdom
Property tax
UK tax
Source article
Are you prepared for country-by-country reporting filing in Hong Kong?
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July 2019 issue
The key elements of Hong Kong’s complex country-by- country reporting rules
Country-by-country reporting
Taxation
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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