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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
Business
The Best Corporate Governance Awards at 20: Leading by example
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June 2020 issue
A look at how the Best Corporate Governance Awards have led to better disclosures by public sector organizations
BCGA
Corporate governance
public sector
Accounting
The Best Corporate Governance Awards at 20: Setting bold goals
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October 2020 Issue
How companies adoption of sustainability practices keeps them relevant
BCGA
Corporate governance
Sustainability
Accounting
The Best Corporate Governance Awards at 20: The awards of change
Bookmark
March 2020 issue
How Hong Kong’s corporate governance landscape has evolved over the last two decades
BCGA
Corporate governance
ESG
Sustainability
Accounting
The Best Corporate Governance Awards at 20: Winning the long game
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December 2020 issue
Winners of this year’s awards share how they will continue to enhance corporate governance practices in the future
BCGA
Corporate governance
Sustainability
Work and life
The brightest stars
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September 2021 issue
Top-scoring new QP students on the practical nature of the programme, and how it has prepared them for a fruitful career in the profession
Career
QP
Young members
Profile
The business of climate change
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November 2018 issue
Mardi McBrien, Managing Director of the Climate Disclosure Standards Board, on how accountants can do their part to address climate change
CDSB
Climate change
Climate disclosure
Leadership
Source article
The enactment of economic substance legislation in no or only nominal tax jurisdictions
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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
Business
The evolving landscape of cross-border restructuring and insolvency
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2025 Issue 2
Experts explore keys trends shaping cross-border restructuring and insolvency
INSOL
Restructuring and insolvency
Profile
The full perspective
Bookmark
April 2020 issue
Fiona Nott, Chief Executive Officer at The Women's Foundation, on the fight for more women in leadership roles in the city
Career
Gender equality
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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