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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

Accounting news

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January 2024 Issue
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
Source article

Beneficial ownership – further guidance from china tax authority

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January 2024 Issue
POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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