Tax

Showing 71-80 of 507 results for Tax

The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime

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July 2018 issue

An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19

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

Business

The experts

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July 2021 issue

The Institute’s specialist training programme course directors on how their courses equip CPAs with the right knowledge to add value

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

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

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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

Profile

The tax man

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November 2019 issue

KK So, Chairman of the Institute’s Taxation Faculty Executive Committee, on his career and the ways in which the tax industry is evolving　

Accounting

The tides are changing

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September 2021 issue

Experts discuss trends in today’s changing international tax landscape

Meet the speaker

Tools, strategies and skills for advisors to global citizens

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February 2020 issue

Edwin Choi, Legal Counsel at Cosmos Management Consultancy Limited, on how his series on strategic succession will help members navigate the various uncertainties in tax and asset protection

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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