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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
Financial reporting
HKAS
Tax
Accounting

The Best Corporate Governance Awards at 20: Setting bold goals

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October 2020 Issue
How companies adoption of sustainability practices keeps them relevant
BCGA
Corporate governance
Sustainability
Accounting

The Best Corporate Governance Awards at 20: Winning the long game

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December 2020 issue
Winners of this year’s awards share how they will continue to enhance corporate governance practices in the future
BCGA
Corporate governance
Sustainability
Work and life

The brightest stars

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September 2021 issue
Top-scoring new QP students on the practical nature of the programme, and how it has prepared them for a fruitful career in the profession
Career
QP
Young members
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
Economic substance law
Taxation
Work and life

The future

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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
QP
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
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
Financial reporting
Taxation
Accounting

The journey of IFRS standards

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April 2023 Issue
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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