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Showing 61-70 of 78 results

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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

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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

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Prepare for change

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November 2018 issue

Observations on how China is reacting to the Sino-U.S. trade dispute

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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

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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

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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

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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

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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

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Examining Hong Kong’s new transfer pricing regime

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July 2018 issue

A look at eight key elements of the regime

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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