Profits tax

Showing 111-120 of 128 results for Profits tax

The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime

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July 2018 issue

An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19

Meet the speaker

The BEPS 2.0 e-seminar series

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February 2021 issue

What to expect from an e-Series on Base Erosion and Profit Shifting 2.0

Work and life

The brightest stars

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September 2021 issue

Top-scoring new QP students on the practical nature of the programme, and how it has prepared them for a fruitful career in the profession

Source article

The enactment of economic substance legislation in no or only nominal tax jurisdictions

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April 2019 issue

A look at the economic substance legislation in the Cayman Islands and British Virgin Islands

Source article

The enforcement of transfer pricing in China

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April 2023 Issue

Work and life

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

Accounting

The future specialists

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July 2021 issue

The Institute’s specialist training programme students on how the courses have prepared them for the next stage of their careers

Technical articles

The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16

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October 2020 Issue

A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible

Accounting

The tides are changing

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September 2021 issue

Experts discuss trends in today’s changing international tax landscape

Accounting

Thriving amidst change

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October 2021 issue

What skill sets are required for future accountants? Panellists in the afternoon session discuss