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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
Thought leadership
Walking the ESG talk: the time is now
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August 2022 issue
Pat Woo CPA (practising), Partner and Head of ESG, Hong Kong at KPMG China, on how corporates can eliminate greenwashing
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Greenwashing
Business
What’s the purpose?
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January 2020 issue
Winners of last year’s Best Corporate Governance Awards discuss the benefits of being a purpose-driven business
BCGA
Corporate governance
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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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