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Profits tax

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March 2019 issue
Four Institute members share how they got into teaching, what they have learned on the job, and why it continues to be rewarding
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January 2019 issue
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Investment opportunities in uncertain times

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January 2019 issue
Duncan Tang, speaker at the Institute’s corporate finance continuing professional development series, on what to watch out for when buying high-yield stocks
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Hong Kong’s new legislative support for HKFRS 9

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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
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OECD revised profit split method and Hong Kong transfer pricing landscape

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November 2018 issue
An overview of the revised profit split method
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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
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Why specific anti-tax avoidance provision may make tax deductions on purchase costs of intellectual property rights difficult

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September 2018 issue
An overview of section 16EC(4)(b) of the Inland Revenue Ordinance
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The future

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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
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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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