Bookmarks
Search Topics
All Issues
Accounting
Business
Profiles
Columns
Source
Current Issue
2025 Issue 4
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Contents
Features
Accounting
Business
Profile
Columns
Meet the speaker
Second opinions
Thought leadership
Profiles
Q&A with a PAIB
Q&A with a PAIP
Young member of the month
Source
Technical articles
Technical news
Institute update
President’s message
Institute news
Business news
More
About A PLUS
Subscribe to the e-newsletter
Contact us
Advertising
HKICPA
Selected translations
All Issues
Accounting
Business
Profiles
Columns
Source
Popular Topics
Digital transformation
ESG
Sustainability
Corporate finance
Work life balance
Metaverse
FinTech
Taxation
Ethics
SMPs
Diversity
Anti-money laundering
Cryptocurrencies
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Home
/ Source
Source
Showing
201-210 of 214
results
Source article
Using tax legislation to promote research and development activities in Hong Kong
Bookmark
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
Bookmark
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
Bookmark
October 2018 issue
The key changes behind implementation rules
Individual Income Tax
Taxation
Technical news
TechWatch 192
Bookmark
October 2018 issue
Source article
Why specific anti-tax avoidance provision may make tax deductions on purchase costs of intellectual property rights difficult
Bookmark
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
Bookmark
September 2018 issue
Source article
China Individual Income Tax reform – A complete modernization
Bookmark
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
Bookmark
August 2018 issue
Technical articles
The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
Bookmark
July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
Source article
Examining Hong Kong’s new transfer pricing regime
Bookmark
July 2018 issue
A look at eight key elements of the regime
Taxation
Transfer pricing
1
...
19
20
21
22
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Sign up for the e-newsletter and never miss an issue
