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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
Source article
Views exchanged during the 2019 annual meeting with the IRD
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December 2019 issue
An overview of the Institute's annual meeting with the IRD
IRD
Source article
Views exchanged during the 2020 annual meeting with the IRD
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October 2020 Issue
A look at the matters discussed at the Institute’s Taxation Faculty’s annual meeting with the IRD
IRD
Taxation
Source article
Whether and when a debt can be considered bad for tax deducation purposes
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April 2023 Issue
Source article
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
Anti-tax avoidance
Intellectual property
Taxation
Source article
Withholding tax deferral for foreign re-investment in China
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April 2023 Issue
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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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