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Source article
The enactment of economic substance legislation in no or only nominal tax jurisdictions
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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
Source article
Claiming tax benefits under the tax arrangement between Mainland China and Hong Kong
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April 2019 issue
A look at the latest regulations for Hong Kong companies planning to apply for double taxation agreements benefits in Mainland China
Double Taxation Arrangement
Taxation
Technical news
TechWatch 198
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April 2019 issue
Source article
Political ties squeeze tax revenue: China studies
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March 2019 issue
An overview on the link between political ties and tax avoidance on the Mainland
China Tax
Taxation
Source article
New profits tax exemption for private funds provides welcome boost to Hong Kong’s fund industry
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March 2019 issue
A look at the implications of the profits tax exemption for private funds in Hong Kong
Fund industry
Profits tax
Taxation
Technical news
Techwatch 197
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March 2019 issue
Source article
China’s new IIT regime: Improvements for residents, headaches for non-residents
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February 2019 issue
An overview on how the Mainland’s Individual Income Tax Reform could affect residents and non-residents
China Tax
Taxation
Technical news
TechWatch 196
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February 2019 issue
Source article
A new world for taxing cross-border sale of goods
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January 2019 issue
A look at recent developments in cross-border taxation and trading of tangible goods via electronic means
Taxation
Technical articles
Second year experiences with revised auditor’s reports
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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
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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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