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Upfront lump sum spectrum utilization fees held as capital in nature and not deductible
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September 2020 Issue
Examining the Court of First Instance judgment
Taxation
Business
Virtually limitless
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April 2022 issue
The metaverse and non-fungible tokens bring huge business and investment opportunities for companies, and challenges for CPAs
Cryptocurrency
Digital transformation
Metaverse
NFT
Non-fungible tokens
Virtual assets
Profile
Voicing members’ needs
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February 2022 issue
Edmund Wong FCPA (practising), new representative of the Legislative Council’s Accountancy functional constituency, on how he will help the profession
LegCo
SMPs
Thought leadership
Walking the ESG talk: the time is now
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August 2022 issue
Pat Woo CPA (practising), Partner and Head of ESG, Hong Kong at KPMG China, on how corporates can eliminate greenwashing
ESG
Greenwashing
Second opinions
What are the emerging risks facing professionals in the future?
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July 2019 issue
What are the emerging risks facing professionals in the future?
Accounting
Emerging risks
Second opinions
What are the opportunities and limitations of ETF Connect?
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October 2022 Issue
Experts chime in on the latest topics in accountancy and business
ETF Connect
Second opinions
What does the Northern Metropolis mean for Hong Kong?
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April 2022 issue
What does the Northern Metropolis mean for Hong Kong?
Policy
Second opinions
What should companies and accounting firms do to tackle hiring difficulties?
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February 2020 issue
Experts chime in on the latest topics in accountancy and business
Human resources
Second opinions
What will it take to be a good CFO in the next 10 years?
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August 2019
Career development
CFO
Business
What’s the purpose?
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January 2020 issue
Winners of last year’s Best Corporate Governance Awards discuss the benefits of being a purpose-driven business
BCGA
Corporate governance
ESG
Sustainability
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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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