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Companies Ordinance

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Budget 2022-23: Measures for testing times

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March 2022 issue
Experts reflect on the Financial Secretary’s budget speech and discuss whether this year’s measures are enough to help Hong Kong weather the current storm
BEPS 2.0
Budget
Taxation

Business news

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February 2019 issue
Profile

Charting a new course

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August 2020 issue
Terry Kan, Partner at ShineWing, on his experience preserving jobs and building relationships as an insolvency practitioner
Career
Insolvency
PAIP
Source article

China Individual Income Tax rebate for qualified individuals in the Greater Bay Area

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October 2019 issue
An overview of the rebate and how applicants can qualify and benefit from it
GBA
Mainland China tax
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

Commitment to ensuring audit quality

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May 2021 issue
The Institute’s latest Financial Reporting, Auditing and Ethics Alert covers the importance of audit quality and the Institute’s commitment to ensuring it
Audit quality
Source article

Court of Final Appeal decision on employee payments

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January 2020 issue
A look at why the benefits given to an employee were not for past services but were related to other matters
Taxation
Profile

Cultivating harmony

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September 2022 issue
Ricky Chu, Chairperson of the Equal Opportunities Commission, on fighting for equality in the city
Diversity
Equal Opportunities Commission
Source article

Disclosing anti-corruption information in ESG reports – global trends and ICAC’s recommendations

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September 2019 issue
Recommended core elements of an anti-corruption programme　
Anti-corruption
ESG reporting
ICAC
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
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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