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Business

Budget 2022-23: Measures for testing times

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March 2022 issue
Experts reflect on the Financial Secretary’s budget speech and discuss whether this year’s measures are enough to help Hong Kong weather the current storm
BEPS 2.0
Budget
Taxation
Accounting

Building a statutory transfer pricing regime

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Business news

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October 2019 issue

Business news

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January 2023 Issue
Source article

Cross-cultural CSR complicates cross-border transactions for MNEs

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November 2019 issue
How transfer pricing policies will be affected by cross-cultural corporate social responsibility activities　
Corporate social responsibility
MNEs
Transfer pricing
Source article

Examining Hong Kong’s new transfer pricing regime

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July 2018 issue
A look at eight key elements of the regime
Taxation
Transfer pricing
Technical articles

Examining the new DIPN covering ship leasing and management tax concessions

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December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
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
Technical articles

FSIE regime draft legislation and guidelines released

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October 2022 Issue
Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill
FSIE
Policy
Taxation
How to

How to get ready for BEPS 2.0 – a new era of taxation

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May 2022 issue
Albert Lee, Global Co-Leader and Asia Pacific Leader, and Agnes Fok CPA, Director, of Tax Technology and Transformation, EY, on how companies can prepare for the implementation of BEPS 2.0
BEPS 2.0
Digital transformation
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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