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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
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 tides are changing

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September 2021 issue
Experts discuss trends in today’s changing international tax landscape
BEPS 2.0
Institute events
Taxation
Young member of the month

Thomas Lau

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October 2024 Issue
Thomas Lau, Senior Lecturer at Hong Kong Metropolitan University
Academia
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Understanding SPACs for accountants

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April 2023 Issue
Chester Chu, Founder and Chief Executive Officer of Fruit Tree Group, on what to expect from an e-Series course on SPACs
IPO
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United Kingdom property taxes update

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August 2019
An overview of property related taxes in the United Kingdom　
Property tax
UK tax
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Virtually limitless

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April 2022 issue
The metaverse and non-fungible tokens bring huge business and investment opportunities for companies, and challenges for CPAs
Cryptocurrency
Digital transformation
Metaverse
NFT
Non-fungible tokens
Virtual assets
POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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