IRD

Showing 281-290 of 316 results for IRD

The centrality of ethics to sustainability

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September 2022 issue

Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the role ethics plays in sustainability assurance

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

Technical articles

The ethical attitudes of CPAs in Hong Kong

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April 2022 issue

A look at the findings from the Institute’s Ethics Survey 2021

Business

The experts

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July 2021 issue

The Institute’s specialist training programme course directors on how their courses equip CPAs with the right knowledge to add value

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　

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

Thought leadership

The importance of independent non-executive directors on corporate boards – a comparative review

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June 2018 issue

How corporate scandals demonstrate the importance of independent non-executive directors　

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

Business

The journey to net-zero

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September 2021 issue

What are companies doing to limit their carbon emissions for a net-zero future?

How to

The paperless office: five steps to make it a reality

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October 2021 issue

Technology company cloudThing on the steps to creating a paperless office