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Profits tax

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Instructors of the Institute

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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
CPD speakers
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Teaching
Thought leadership

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
Corporate Finance
Investment
Red flags
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IRD issues guidance on cryptocurrency taxation

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April 2020 issue
An overview of the Inland Revenue Department’s guidance on digital assets
Cryptocurrency
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
Accounting

Is Hong Kong ready for BEPS 2.0?

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September 2019 issue
Experts discuss modern transfer pricing issues in Hong Kong
Annual Taxation Conference
BEPS 2.0
Taxation
Source article

Is paying taxes easy?

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January 2020 issue
A look at the methodology of the World Bank Group’s Paying Taxes study and Hong Kong’s ranking in it
Taxation
World Bank
Profile

Making that paper

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June 2018 issue
Sappi Trading’s Chief Financial Officer Loretta Chan on overcoming cultural differences and language barriers in her job
PAIB
Paper industry
Young member of the month

Midi Ying CPA

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April 2022 issue
Midi Ying CPA, Assistant Manager at City Super Limited
Career
QP
Source article

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
MNEs
Transfer pricing
Source article

Political ties squeeze tax revenue: China studies

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March 2019 issue
An overview on the link between political ties and tax avoidance on the Mainland
China Tax
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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