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Enhanced deduction for qualifying R&D expenditure will be introduced in Hong Kong
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June 2018 issue
A look at the research and development tax deduction regime in Hong Kong
R&D
Taxation
Source article
Enhancing Hong Kong’s regulatory regime for combating money laundering and terrorist financing
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April 2023 Issue
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
Technical articles
Examining the new DIPN covering ship leasing and management tax concessions
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December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
Taxation
Source article
Frequently asked questions on the Institute’s anti-money laundering monitoring regime
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May 2019 issue
Responding to queries about the Institute’s AML monitoring regime
Anti-money Laundering
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
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Business
Home smart home
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July 2019 issue
The benefits and risks of owning a smart home
Data privacy
Data security
Smart home
Source article
Hong Kong needs an updated intellectual property-related tax regime
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April 2023 Issue
A look at intellectual property-related tax issues faced by Hong Kong companies in the innovation and technology sector
Intellectual property
Taxation
Source article
Hong Kong’s carried interest tax concessions bill
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March 2021 issue
Examining the bill introducing concessionary tax treatment for eligible carried interest
Taxation
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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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