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Showing 41-50 of 78 results

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Views exchanged during the 2019 annual meeting with the IRD

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December 2019 issue

An overview of the Institute's annual meeting with the IRD

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Size is no excuse

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December 2019 issue

A closer look at the defences in disciplinary cases involving audit deficiencies by small firms

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Cross-cultural CSR complicates cross-border transactions for MNEs

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November 2019 issue

How transfer pricing policies will be affected by cross-cultural corporate social responsibility activities　

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Taxation of the digital economy: a roadmap to the OECD’s work

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November 2019 issue

A look at the OECD's BEPS 2.0 proposal

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Domestic transfer pricing for tax purposes in Mainland China

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October 2019 issue

The changes coming to Mainland China’s transfer pricing arrangements　

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China Individual Income Tax rebate for qualified individuals in the Greater Bay Area

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October 2019 issue

An overview of the rebate and how applicants can qualify and benefit from it

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The Fifth Protocol of the Mainland-Hong Kong Comprehensive Avoidance of Double Taxation Arrangement

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September 2019 issue

A look at the amendments to the arrangement made under the Fifth Protocol and the implications for Hong Kong resident taxpayers　

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Auditing the financial statements of charitable institutions

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January 2024 Issue

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Disclosing anti-corruption information in ESG reports – global trends and ICAC’s recommendations

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September 2019 issue

Recommended core elements of an anti-corruption programme　

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Inland Revenue Department interpretations of Hong Kong’s transfer pricing regime

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August 2019

The details and takeaways of DIPN 58, DIPN 59 and DIPN 60　