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The evolving landscape of cross-border restructuring and insolvency

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2025 Issue 2
Experts explore keys trends shaping cross-border restructuring and insolvency
INSOL
Restructuring and insolvency
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
Technical articles

The future of tax management: data driven or tax control governance driven?

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August 2021 issue
A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves
Profile

The global accountant

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March 2019 issue
Kevin Dancey, new Chief Executive Officer of the International Federation of Accountants, on the steps it is taking to safeguard the profession amid a rapidly changing environment
IFAC
Leadership
Book review

The Growth Delusion: Wealth, Poverty, and the Well-Being of Nations by David Pilling

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June 2018 issue
The Growth Delusion: Wealth, Poverty, and the Well-Being of Nations, and interview with author David Pilling
Business

The investor effect: What’s really driving sustainability reporting?

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2025 Issue 4
What matters most for investors when looking at sustainability information, and what constitutes as “meaningful” disclosure
Investor
Sustainability disclosures
Sustainability reporting
Book review

The Myth of Capitalism: Monopolies and the Death of Competition by Jonathan Tepper　

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March 2019 issue
The Myth of Capitalism: Monopolies and the Death of Competitionreviewed and interview with author Jonathan Tepper
Thought leadership

The practice of tomorrow

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December 2018 issue
Christopher Arnold and George Willie on strategies for small- and medium-sized firms to remain relevant in the new year
Practice management
SMPs
Book review

The Prosperity Paradox: How Innovation Can Lift Nations Out of Poverty by Clayton M. Christensen

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June 2019 issue
The Prosperity Paradox: How Innovation Can Lift Nations Out of Poverty reviewed and interview with author Clayton M. Christensen
Technical articles

The role and mindset expected of professional accountants

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April 2021 issue
How the revisions to the Code of Ethics for Professional Accountants better promote the role and mindset expected of all professional accountants
Code of ethics
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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