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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
Business

The end of face value

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September 2019 issue
The proposed improvements to Hong Kong’s valuation industry set out by the International Valuation Standards Council and Business Valuation Quality Initiative Task Force
IVSC
Valuation
Source article

The Fifth Protocol of the Mainland-Hong Kong Comprehensive Avoidance of Double Taxation Arrangement

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September 2019 issue
A look at the amendments to the arrangement made under the Fifth Protocol and the implications for Hong Kong resident taxpayers　
Double Taxation Arrangement
Taxation
Book review

The Formula: The Universal Laws of Success by Albert-László Barabási

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December 2018 issue
The Formula: The Universal Laws of Successreviewed and interview with author Albert-László Barabási
Profile

The full perspective

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April 2020 issue
Fiona Nott, Chief Executive Officer at The Women's Foundation, on the fight for more women in leadership roles in the city
Career
Gender equality
Work and life

The future

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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
QP
Thought leadership

The future of accounting

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April 2023 Issue
Technical articles

The future of tax management: data driven or tax control governance driven?

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August 2021 issue
A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves
Accounting

The future specialists

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July 2021 issue
The Institute’s specialist training programme students on how the courses have prepared them for the next stage of their careers
Business valuation
Career
Financial controllership
Forensic accounting
Insolvency
Specialist training programmes
Taxation
Technical articles

The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16

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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
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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