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Source article
OECD revised profit split method and Hong Kong transfer pricing landscape
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November 2018 issue
An overview of the revised profit split method
MNEs
Transfer pricing
Technical news
TechWatch 193
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November 2018 issue
Source article
Using tax legislation to promote research and development activities in Hong Kong
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October 2018 issue
An overview of Hong Kong’s research and development deduction regime
R&D
Taxation
Technical articles
Lessee accounting: Farewell to Hong Kong Interpretation 4
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October 2018 issue
The implications following the withdrawal of HK-Int 4 ahead of the arrival of IFRS 16
Financial reporting
Leases
Source article
Examining the public consultation papers on implementation rules for new Mainland Individual Income Tax laws
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October 2018 issue
The key changes behind implementation rules
Individual Income Tax
Taxation
Technical news
TechWatch 192
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October 2018 issue
Source article
Why specific anti-tax avoidance provision may make tax deductions on purchase costs of intellectual property rights difficult
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September 2018 issue
An overview of section 16EC(4)(b) of the Inland Revenue Ordinance
Anti-tax avoidance
Intellectual property
Taxation
Technical news
TechWatch 191
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September 2018 issue
Source article
China Individual Income Tax reform – A complete modernization
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August 2018 issue
An overview of the implications of the revised Individual Income Tax regime
China Tax
Individual Income Tax
Taxation
Technical news
Techwatch 190
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August 2018 issue
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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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