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DIPN

Showing 1-10 of 23 results for DIPN

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

Source article

Hong Kong revises DIPN on APAs to help manage tax uncertainties

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August 2020 issue

Key changes and aspects of the revised DIPN 48

Source article

IRD issues guidance on cryptocurrency taxation

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April 2020 issue

An overview of the Inland Revenue Department’s guidance on digital assets

Technical articles

IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9

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August 2020 issue

Notable clarifications detailed in the revised DIPN 42

Technical articles

Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles

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May 2020 issue

A look at the revised DIPN on the digital economy issued by the Inland Revenue Department

Second opinions

What are the key tax considerations for an M&A transaction?

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August 2020 issue

Experts chime in on the latest developments in accounting and business

Technical articles

Blockchain and taxation

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December 2021 issue

Part two of blockchain series: An overview of recent developments in cryptocurrency exchanges and taxation

Accounting

Building a statutory transfer pricing regime

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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

Source article

How the IRD will interpret and administer the concessionary tax regime for qualifying aircraft leasing activities

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April 2023 Issue