Taxation

Showing 51-60 of 221 results for Taxation

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

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

Accounting

The tides are changing

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September 2021 issue

Experts discuss trends in today’s changing international tax landscape

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Using tax legislation to promote research and development activities in Hong Kong

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October 2018 issue

An overview of Hong Kong’s research and development deduction regime

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Views exchanged during the 2020 annual meeting with the IRD

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October 2020 Issue

A look at the matters discussed at the Institute’s Taxation Faculty’s annual meeting with the IRD

Profile

50th Anniversary Interview Series: Creating the next golden era

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October 2023 Issue

Tim Lui, Chairman of the Securities and Futures Commission, on adapting to emerging market trends, and why he’s a proud Institute member