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Upfront lump sum spectrum utilization fees held as capital in nature and not deductible
Bookmark
September 2020 Issue
Examining the Court of First Instance judgment
Taxation
Source article
Proposed tax concession for carried interest
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September 2020 Issue
A summary of the Institute's submission in response to the FSTB consultation
Carried interest
Taxation
Accounting
Rules are changing: Will Hong Kong stay competitive?
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September 2020 Issue
Experts discuss tax strategies at the Institute’s virtual Annual Taxation Conference
Annual Taxation Conference
BEPS 2.0
Taxation
Technical news
Technical news
Bookmark
August 2020 issue
The latest standards and technical developments
Source article
Hong Kong revises DIPN on APAs to help manage tax uncertainties
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August 2020 issue
Key changes and aspects of the revised DIPN 48
DIPN
IRD
Taxation
Technical articles
IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
Meet the speaker
Group tax planning considerations
Bookmark
August 2020 issue
What to expect from an e-Series on the latest international and Hong Kong tax regulations
Taxation
Transfer pricing
Young member of the month
Derek Lo
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July 2020 issue
Derek Lo, Senior Consultant at Deloitte China
Career
PAIP
QP
Technical news
Technical news
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June 2020 issue
The latest standards and technical developments
Source article
Taxation of charities
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June 2020 issue
A look at the IRD’s revised tax guide for charitable institutions
Charities
Taxation
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POPULAR READ
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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