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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
Young member of the month
Emily Ma
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November 2019 issue
Emily Ma, Vice President of Accounting in asset management
Institute Insights
Empowering SMPs in their digital transformation journey
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January 2024 Issue
Key insights from the Institute’s study on the current state of technology adoption by small- and medium-sized practices in Hong Kong
Digital transformation
Institute survey
SMPs
Technology
Thought leadership
Enacting a statutory business judgment rule for Hong Kong
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April 2023 Issue
Source article
Enforcing ethical conduct of PAIBs
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May 2020 issue
Past disciplinary cases show the serious consequences of unethical conduct by accountants in business
Ethics
PAIB
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
Estimating expected credit loss under IFRS 9
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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
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
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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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