Tax

Showing 71-80 of 484 results for Tax

Taxation Faculty webinar: Latest developments on BEPS 2.0 and the E.U. grey list – What do they mean for Hong Kong businesses?

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December 2021 issue

What to expect from a webinar on the latest BEPS 2.0 developments and Hong Kong’s inclusion in the European Union’s non-cooperative grey list

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Taxation of charities

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June 2020 issue

A look at the IRD’s revised tax guide for charitable institutions

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Taxation of the digital economy: a roadmap to the OECD’s work

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November 2019 issue

A look at the OECD's BEPS 2.0 proposal

Technical articles

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

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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

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　