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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
China Tax
Taxation
Profile

Connecting the city

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July 2021 issue
NiQ Lai FCPA, Chief Executive Officer of Hong Kong Broadband Network Group, on how success comes from being a self-starter and looking at the bigger picture
Career
PAIB
Young member of the month

David Chan

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May 2020 issue
David Chan, Senior Economist at the Office of the Government Economist
Career
public sector
QP
Source article

Economic substance law – the British Virgin Islands

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February 2020 issue
An overview of the implications of new economic substance laws on Hong Kong businesses
BVI
Economic substance law
Accounting

Enhancing engagement

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August 2022 issue
How can investor relations professionals help companies to better engage with stakeholders and build long-term trust?
Stakeholder engagement
Strategy
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

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
Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

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January 2024 Issue
The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports
ESG assurance
ESG reporting
Technical articles

FSIE regime draft legislation and guidelines released

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October 2022 Issue
Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill
FSIE
Policy
Taxation
Business

Generating wealth

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August 2022 issue
With family offices seeing a boom in Hong Kong, how can accountants add value in this burgeoning industry?
Family office
SPAC
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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