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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
Budget
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
Economic substance law
Taxation
Source article
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
Thought leadership
The importance of valuation to the global financial system and to Hong Kong
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August 2019
Nick Talbot, Chief Executive Officer of the International Valuation Standards Council, on the importance of valuation to Hong Kong
IVSC
Valuation
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
Financial reporting
Taxation
Accounting
The journey of IFRS standards
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April 2023 Issue
Source article
The proposed company re-domiciliation regime in Hong Kong
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October 2024 Issue
Key features of the regime and why the regime can be an appealing choice for the business community
Re-domiciliation regime
Taxation
Profile
The storyteller
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June 2020 issue
Charles Tilley, Chief Executive Officer of the International Integrated Reporting Council, on its revision of the International Framework
IIRC
Integrated Reporting
Leadership
Accounting
The tides are changing
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September 2021 issue
Experts discuss trends in today’s changing international tax landscape
BEPS 2.0
Institute events
Taxation
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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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