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Source article
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
R&D
Taxation
Source article
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
Individual Income Tax
Taxation
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
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
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
Source article
Enhanced deduction for qualifying R&D expenditure will be introduced in Hong Kong
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April 2023 Issue
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The enforcement of transfer pricing in China
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April 2023 Issue
Source article
Failure to make MPF contributions for employees may lead to serious consequences
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April 2023 Issue
Source article
Enhancing Hong Kong’s regulatory regime for combating money laundering and terrorist financing
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April 2023 Issue
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Beneficial ownership – further guidance from china tax authority
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January 2024 Issue
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POPULAR READ
Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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