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Economic substance law

Showing 1-10 of 21 results for Economic substance law
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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
Source article

The enactment of economic substance legislation in no or only nominal tax jurisdictions

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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
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
M&A
Taxation
Profile

Adding value with tax

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April 2021 issue
Joseph Ho, ex-group head of tax, Asia, the Middle East, Europe and Africa at BT, on what it takes to be a future-ready tax professional
PAIB
Tax
Profile

Bringing the world to Hong Kong:
Interview with Christopher Hui

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July 2024 Issue
Christopher Hui, Secretary for Financial Services and the Treasury of Hong Kong on his view on virtual assets, and how accountants are the musicians of the business world
Family offices
Financial services
Leadership
Middle East investment
Virtual assets
Second opinions

Can professional scepticism be taught?

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September 2019 issue
Can professional scepticism be taught? 　
Ethics
Professional scepticism
Accounting

China taxation conference 2022: Navigating uncertainty

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June 2022 issue
A panel of experts discuss the latest tax relief measures and the crackdown on tax fraud in Mainland China
China Tax
Institute events
Source article

Claiming tax benefits under the tax arrangement between Mainland China and Hong Kong

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April 2019 issue
A look at the latest regulations for Hong Kong companies planning to apply for double taxation agreements benefits in Mainland China
Double Taxation Arrangement
Taxation
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Source article

Domestic transfer pricing for tax purposes in Mainland China

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October 2019 issue
The changes coming to Mainland China’s transfer pricing arrangements　
Mainland China tax
Tax
Transfer pricing
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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