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Thought leadership

The “Great Expectations” for Hong Kong – the Regional Comprehensive Economic Partnership

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March 2021 issue
Danny Kwan, Partner in China Tax and Business Advisory Services Group of PwC China, on how the Regional Comprehensive Economic Partnership may affect Hong Kong businesses
FCEP
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The 2019-2020 budget: a reasonable response to a challenging environment

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March 2019 issue
Curtis Ng, Convenor of the Budget Proposals Sub-committee, on the highlights of the 2019-2020 budget
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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
Economic substance law
Taxation
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The Fifth Protocol of the Mainland-Hong Kong Comprehensive Avoidance of Double Taxation Arrangement

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September 2019 issue
A look at the amendments to the arrangement made under the Fifth Protocol and the implications for Hong Kong resident taxpayers　
Double Taxation Arrangement
Taxation
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
Business valuation
Career
Financial controllership
Forensic accounting
Insolvency
Specialist training programmes
Taxation
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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