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Individual Income Tax

Showing 1-10 of 60 results for Individual Income Tax
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China Individual Income Tax reform – A complete modernization

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August 2018 issue
An overview of the implications of the revised Individual Income Tax regime
China Tax
Individual Income Tax
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
Profile

50th Anniversary Interview Series:
Future-proof leadership

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April 2023 Issue
Ayesha Macpherson Lau, Chairman of the Mandatory Provident Fund Schemes Authority, on specializing in tax and how CPAs have inspired her to contribute to society
50th Anniversary
Career
MPF
Accounting

A closer look at China’s grand plan

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March 2019 issue
Tax experts share their views on the Greater Bay Area development plan
China Tax
GBA
Taxation
Accounting

A greater role in the Greater Bay Area

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September 2018 issue
The Institute's tax experts take part in a roundtable discussion exploring the potential impacts of the Greater Bay Area on Hong Kong's economy and tax policies
GBA
Taxation
Source article

A new world for taxing cross-border sale of goods

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January 2019 issue
A look at recent developments in cross-border taxation and trading of tangible goods via electronic means
Taxation
Source article

A summary of the taxation of offshore indirect transfers toolkit

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July 2020 issue
An in-depth look at a new toolkit on the taxation of offshore indirect transfers
Offshore indirect transfers
Taxation
Technical articles

An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar Two blueprint

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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar Two blueprint
BEPS 2.0
Taxation
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
Blockchian
Cryptocurrency
Taxation
Thought leadership

Budget 2022-23: Alleviating the pressures on businesses and citizens

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February 2022 issue
Eugene Yeung CPA, Convenor of the Institute’s Budget Proposals 2022-23 Sub-Committee, on this year’s budget
Budget
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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