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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
Technical articles
The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
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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
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July 2018 issue
A look at eight key elements of the regime
Taxation
Transfer pricing
Technical news
TechWatch 189
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July 2018 issue
Source article
Enhanced deduction for qualifying R&D expenditure will be introduced in Hong Kong
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June 2018 issue
A look at the research and development tax deduction regime in Hong Kong
R&D
Taxation
Technical news
TechWatch 188
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June 2018 issue
TechUpdate
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Technical Articles
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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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