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Technical news
Techwatch 197
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March 2019 issue
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
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
Technical news
TechWatch 195
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January 2019 issue
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
Hong Kong’s new legislative support for HKFRS 9
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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Technical articles
Common deficiencies in auditing issuers’ accounting for convertible bonds
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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
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