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Communication

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Upfront lump sum spectrum utilization fees held as capital in nature and not deductible

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September 2020 Issue
Examining the Court of First Instance judgment
Taxation
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
Business

Virtually limitless

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April 2022 issue
The metaverse and non-fungible tokens bring huge business and investment opportunities for companies, and challenges for CPAs
Cryptocurrency
Digital transformation
Metaverse
NFT
Non-fungible tokens
Virtual assets
Profile

Voicing members’ needs

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February 2022 issue
Edmund Wong FCPA (practising), new representative of the Legislative Council’s Accountancy functional constituency, on how he will help the profession
LegCo
SMPs
Business

Weighting for success

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April 2019 issue
A look at how Hong Kong’s new listing regime with a weighted voting rights structure balances innovation and good corporate governance
Corporate Finance
IPO
Listing
Weighted voting rights
Second opinions

What lessons should be taken by the workplace from COVID-19?

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June 2020 issue
Experts chime in on the latest topics in accountancy and business
Business planning
Pandemic
Second opinions

What’s the best way to give valuable advice?

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September 2021 issue
Experts chime in on the latest developments in business and accounting
management skill
Business

What’s the purpose?

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January 2020 issue
Winners of last year’s Best Corporate Governance Awards discuss the benefits of being a purpose-driven business
BCGA
Corporate governance
ESG
Sustainability
Second opinions

What’s on your radar for 2025?

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2025 Issue 1
Edmund Wong, Legislative Council member, Rebecca Chan, CFO of Cloudbreak Pharma, and Nami Wong, member of the Institute's Young Members Committee, share their insights on what to look out for in 2025
Artificial Intelligence
Key trends
Platform licensing
Tacation
Business

Winning the talent war

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September 2022 issue
The pandemic has changed the way we work and what employees expect. What can companies do to attract and retain staff?
Human resources
Management
Talent
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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