Important Notice
x
Secretariat Office Relocation Effective from 1 April 2026
Details
《亞太稅務期刊》 (APJT) 由香港稅務學會與香港理工大學會計及金融學院共同創辦。
該期刊發表與香港、中國和亞太地區稅務領域重大議題有關的研究論文、評論註釋、書評和文章。
APJT 旨在透過提供翔實而全面的內容，並在專業和激發思考之間取得適當平衡，為讀者提供優質的服務。
APJT 通常每年出版兩期。
Editorial
Joint Editors
- Jody Wong
- The Hong Kong Polytechnic University
- Percy Wong
- The Hong Kong Polytechnic University
- Philip Hung
- The Taxation Institute of Hong Kong
- Winnie Shek
- The Taxation Institute of Hong Kong
Editorial Consultants
- Nancy Su
- The Hong Kong Polytechnic University
- Nigel Eastaway
- MHA MacIntyre Hudson
- Michael Olesnicky
- TBC
- Charles Swenson
- University of Southern California, USA
- Daniel Thornton
- Queen's University, Canada
- Jefferson VanderWolk
- Squire Patton Boggs, USA
- Marcellus Wong
- AMTD Group
Editorial Board Members
- Brian Andrew
- University of Wollongong
- Wilson Cheng
- Ernst & Young Tax Services Limited
- Cheng Chi
- KPMG, China
- Sarah Chin
- Deloitte Touche Tohmatsu, HK
- Jeremy Choi
- PricewaterhouseCoopers, HK
- Spencer Chong
- PricewaterhouseCoopers, HK
- Wilson Chow
- The University of Hong Kong
- Daniel Ho
- Hong Kong Baptist University
- Patrick Ho
- FTMS Training System Limited
- Simon James
- University of Exeter
- Jeyapalan Kasipillai
- Monash University Malaysia
- Betty Kwok
- The Hang Seng University of Hong Kong
- Patrick Kwong
- Ernst & Young Tax Services Limited
- David Lai
- Hong Kong University of Science and Technology
- Stephen Lee
- Sinotax Services Limited
- Thomas Lee
- Thomas Lee & Partners
- Tak Yan Leung
- University of Canterbury in New Zealand
- Poh Eng Hin
- Nanyang Technology University
- Anthony Tam
- RSM Advisory
- Kalloe Vinod
- KPMG, Netherlands
- Jingyi Wang
- Chinese University of Hong Kong
- Fergus Wong
- PricewaterhouseCoopers, HK
- Chris Xing
- KPMG, China
- Eugene Yeung
- KPMG, China
- Yvette Chan
- Alvarez & Marsal
- Abhijit Ghosh
- Alvarez & Marsal
編輯來函
The Asia-Pacific Journal of Taxation is a professional publication of the Taxation Institute focused on issues related
to taxation mainly within the Asia-Pacific region. It typically serves as a platform for tax professionals, academics,
and business practitioners to
• discuss developments and trends in tax law and policy in Hong Kong and across Asia-Pacific countries and
the development of the international tax environment;
• share research findings, case studies, and best practices in tax administration, compliance, planning, and dispute
resolution; and
• analyse the implications of international tax standards, such as OECD guidelines, BEPS (Base Erosion and
Profit Shifting), digital taxation, transfer pricing, and more.
Key Features:
• Regional Focus: emphasises tax topics relevant to Asia-Pacific economies, which may include Hong Kong,
Singapore, China, Australia, Japan, and others
• Practical Insights: often includes articles that help tax professionals navigate complex regulatory environments
and changes in tax legislation
• Academic and Professional Content: combines scholarly research with practical advice, sometimes including
commentary on current tax policy or updates on tax reforms
The current issue focuses more on international tax issues, such as BEPS Pillar 2 implementation in Hong Kong.
The Financial Secretary delivered the 2026/27 Budget on 25 February 2026. We have highlighted some of the content
below; the Institute’s detailed commentary will be in the next issue.
The 2026/27 Budget focused on the accelerated development of the Northern Metropolis, Kwu Tung North, Fanling
North, and the Lok Ma Chau Loop Innovation and Technology Park. It introduced several new tax measures aimed
at supporting businesses and individuals, particularly to aid economic recovery and promote innovation. Some of the
key new tax-related initiatives include the following:
1. Tax Relief and Incentives for Individuals and Businesses
• 100 per cent reduction of salaries tax and profits tax assessments for 2026/27 (up to HK$3,000)
• Adjustments to tax allowances and deduction ceilings (e.g. basic allowance, married person’s allowance)
2. Attracting and Supporting Enterprises and Investments
• Preferential policy packages, including land grants, subsidies, and preferential tax rates (half-rate or 5 per cent)
to encourage business setup and investment
• Enhanced tax regime to attract family offices and funds, expanding qualifying investments (including digital
assets and precious metals)
• Measures to promote the development of the REIT market (privatisation, restructuring, and stamp duty waivers)
• Facilitation of intra-group asset transfers by relaxing stamp duty relief criteria
• Supporting gold trading and settlement through exploration of tax incentives
3. Promoting Innovation, Intellectual Property, and Regional Integration
• Consultation on tax deductions for capital expenditure on purchasing or licensing intellectual property (“IP”)
• Review of tax arrangements for R&D expenditures to encourage innovation and Greater Bay Area (“GBA”)
integration
4. Enhancing Hong Kong’s Role as a Financial and Corporate Hub
• Strengthening Hong Kong as a base for corporate treasury centres (“CTCs”) with additional tax incentives,
flexibility, and pre-approval mechanisms
5. Improving Tax Transparency and Compliance
• Amendments to the Inland Revenue Ordinance (IRO) for implementing the Crypto-Asset Reporting Framework
and the OECD’s Common Reporting Standard to combat cross-border tax evasion
In every budget submission for the past few years, the Institute has advocated that the government should conduct a
comprehensive review of the tax system.
Finally, the Government has taken a first step in announcing the establishment of an Advisory Committee on Tax
Policy as part of its efforts to enhance transparency, stakeholder engagement, and effectiveness in tax-related matters.
Purpose of the Advisory Committee on Tax Policy:
• To provide a formal platform for consulting experts, business representatives, and other stakeholders on tax
policy proposals and reforms
• To advise the government on measures that balance economic growth, fairness, and fiscal sustainability
• To assist in identifying opportunities to improve the tax system, including simplifying tax administration and
ensuring competitiveness
This initiative aligns with Hong Kong’s commitment to maintaining a business-friendly tax regime while adapting to
evolving economic and social needs.
The Institute has always aimed to produce a high-quality journal for its members. Our goal is not only to help members
understand changes in the taxation landscape but also to provide in-depth analysis of these developments. We are
honoured to be able to solicit renown professionals to provide us with their insights and views on developments in
the taxation environment. Furthermore, we would like to express our sincere gratitude to our reviewers for their time
and effort.
Other than the publishing papers on taxation, in each issue of the journal, we incorporate details of taxation in different
Belt and Road countries to help our readers gain a greater understanding of taxation in these countries, especially
those in Central Asia.
In additional to the Belt and Road column, the Journal also includes a Letters to the Editors column to give readers
a chance to voice their views and recommendations to the Institute. We sincerely encourage members and readers to
express their views on tax policy or tax administration issues, especially on the recently announced budget.
Once again, we thank our readers and contributors for their support of the Journal.
The Joint Editors
March 2026
to taxation mainly within the Asia-Pacific region. It typically serves as a platform for tax professionals, academics,
and business practitioners to
• discuss developments and trends in tax law and policy in Hong Kong and across Asia-Pacific countries and
the development of the international tax environment;
• share research findings, case studies, and best practices in tax administration, compliance, planning, and dispute
resolution; and
• analyse the implications of international tax standards, such as OECD guidelines, BEPS (Base Erosion and
Profit Shifting), digital taxation, transfer pricing, and more.
Key Features:
• Regional Focus: emphasises tax topics relevant to Asia-Pacific economies, which may include Hong Kong,
Singapore, China, Australia, Japan, and others
• Practical Insights: often includes articles that help tax professionals navigate complex regulatory environments
and changes in tax legislation
• Academic and Professional Content: combines scholarly research with practical advice, sometimes including
commentary on current tax policy or updates on tax reforms
The current issue focuses more on international tax issues, such as BEPS Pillar 2 implementation in Hong Kong.
The Financial Secretary delivered the 2026/27 Budget on 25 February 2026. We have highlighted some of the content
below; the Institute’s detailed commentary will be in the next issue.
The 2026/27 Budget focused on the accelerated development of the Northern Metropolis, Kwu Tung North, Fanling
North, and the Lok Ma Chau Loop Innovation and Technology Park. It introduced several new tax measures aimed
at supporting businesses and individuals, particularly to aid economic recovery and promote innovation. Some of the
key new tax-related initiatives include the following:
1. Tax Relief and Incentives for Individuals and Businesses
• 100 per cent reduction of salaries tax and profits tax assessments for 2026/27 (up to HK$3,000)
• Adjustments to tax allowances and deduction ceilings (e.g. basic allowance, married person’s allowance)
2. Attracting and Supporting Enterprises and Investments
• Preferential policy packages, including land grants, subsidies, and preferential tax rates (half-rate or 5 per cent)
to encourage business setup and investment
• Enhanced tax regime to attract family offices and funds, expanding qualifying investments (including digital
assets and precious metals)
• Measures to promote the development of the REIT market (privatisation, restructuring, and stamp duty waivers)
• Facilitation of intra-group asset transfers by relaxing stamp duty relief criteria
• Supporting gold trading and settlement through exploration of tax incentives
3. Promoting Innovation, Intellectual Property, and Regional Integration
• Consultation on tax deductions for capital expenditure on purchasing or licensing intellectual property (“IP”)
• Review of tax arrangements for R&D expenditures to encourage innovation and Greater Bay Area (“GBA”)
integration
4. Enhancing Hong Kong’s Role as a Financial and Corporate Hub
• Strengthening Hong Kong as a base for corporate treasury centres (“CTCs”) with additional tax incentives,
flexibility, and pre-approval mechanisms
5. Improving Tax Transparency and Compliance
• Amendments to the Inland Revenue Ordinance (IRO) for implementing the Crypto-Asset Reporting Framework
and the OECD’s Common Reporting Standard to combat cross-border tax evasion
In every budget submission for the past few years, the Institute has advocated that the government should conduct a
comprehensive review of the tax system.
Finally, the Government has taken a first step in announcing the establishment of an Advisory Committee on Tax
Policy as part of its efforts to enhance transparency, stakeholder engagement, and effectiveness in tax-related matters.
Purpose of the Advisory Committee on Tax Policy:
• To provide a formal platform for consulting experts, business representatives, and other stakeholders on tax
policy proposals and reforms
• To advise the government on measures that balance economic growth, fairness, and fiscal sustainability
• To assist in identifying opportunities to improve the tax system, including simplifying tax administration and
ensuring competitiveness
This initiative aligns with Hong Kong’s commitment to maintaining a business-friendly tax regime while adapting to
evolving economic and social needs.
The Institute has always aimed to produce a high-quality journal for its members. Our goal is not only to help members
understand changes in the taxation landscape but also to provide in-depth analysis of these developments. We are
honoured to be able to solicit renown professionals to provide us with their insights and views on developments in
the taxation environment. Furthermore, we would like to express our sincere gratitude to our reviewers for their time
and effort.
Other than the publishing papers on taxation, in each issue of the journal, we incorporate details of taxation in different
Belt and Road countries to help our readers gain a greater understanding of taxation in these countries, especially
those in Central Asia.
In additional to the Belt and Road column, the Journal also includes a Letters to the Editors column to give readers
a chance to voice their views and recommendations to the Institute. We sincerely encourage members and readers to
express their views on tax policy or tax administration issues, especially on the recently announced budget.
Once again, we thank our readers and contributors for their support of the Journal.
The Joint Editors
March 2026
年份
Volume
No.
Column
標題
2025
29
2
Belt & Road Column(s)
Investing in Kazakhst
2025
29
2
International Technical Column(s)
EU Foreign Subsidies Regulation (“FSR”): A New Regulatory Framework for M&As and Public Procurement Procedures
2025
29
2
International Technical Column(s)
2025 Tax Compliance Law No. 21,713
2025
29
2
International Technical Column(s)
The Impact of US Estate Tax on Non-US Persons
2025
29
2
HK Technical Column(s)
Domestic Implementation of Pillar Two of BEPS 2.0 in Hong Kong
2025
29
2
HK Technical Column(s)
Hong Kong to Implement BEPS 2.0 Pillar 2
2025
29
2
HK Technical Column(s)
A Review of Recent Board of Review Cases
2025
29
1
PRC & International Technical Column(s)
China - Taxation of Cross-Border Corporate Reorganisation
2025
29
1
HK Technical Column(s)
Hong Kong Introduces a Patent Box Tax Incentive
2025
29
1
HK Technical Column(s)
Patent Box Regime in Hong Kong
2025
29
1
HK Technical Column(s)
Taxation of Interest Income in Hong Kong
2025
29
1
Belt & Road Column(s)
The Italian HNWI Regime Programme and Residency Programmes in Italy for Non-European Nationals
2025
29
1
PRC & International Technical Column(s)
The Trends and Challenges of Tokenisation of Real-World Assets and Crypto Asset Tax Reporting
2025
29
1
Articles of Interest
2025-26 Budget Commentaries
2025
29
1
Articles of Interest
2025-2026 Budget Proposals
2025
29
1
HK Technical Column(s)
A Review of Recent Board of Review Cases
2024
28
1
PRC & International Technical Column(s)
Latest Developments Regarding Advance Tax Rulings in China
2024
28
1
PRC & International Technical Column(s)
淺析新《公司法》可能引起的稅務影響
2024
28
1
PRC & International Technical Column(s)
Singapore’s General Anti-Avoidance Rule: Administrative Practice and Judicial Interpretation
2024
28
1
Articles of Interest
2024-2025 Budget Proposals
2024
28
1
Articles of Interest
2024-2025 Budget Commentaries
2024
28
1
HK Technical Column(s)
A Review of Recent Board of Review Cases
2023
27
1
Articles of Interest
2023-2024 Budget Proposals
2023
27
1
Articles of Interest
2023/24 Budget Commentaries
2023
27
1
Belt & Road Column(s)
Doing Business in Cambodia
2023
27
1
HK Technical Column(s)
A Review of Recent Board of Review Cases. (Sep 2023)
2023
27
1
HK Technical Column(s)
Tax implications for SaaS business in Hong Kong and Asia-Pacific
2023
27
1
HK Technical Column(s)
iXBRL與香港稅收數位化改革簡述
2023
27
1
Letters to the Editors
Letter to the Editors (Sep 2023) - HWT
2023
27
2
HK Technical Column(s)
A Review of Recent Board of Review Cases (Feb 2024)
2023
27
2
HK Technical Column(s)
Quo Vadis, DIPN No 38?
2023
27
2
HK Technical Column(s)
Money Laundering – What You Should Know as a Tax Professional
2023
27
2
PRC & International Technical Column(s)
從“實質性運營”看中國區域性企業所得稅優惠政策的變遷
2023
27
2
PRC & International Technical Column(s)
PILLAR 2 - THE EMERGENCE OF DIVERGENCE WITHIN QDMTTS AND THE GLOBE RULES
2023
27
2
PRC & International Technical Column(s)
Canadian Residence of Individuals
2023
27
2
Belt & Road Column(s)
New Zealand — 2023 Taxation Legislation Update
2022
26
1
HK Technical Column(s)
A Review of Recent Board of Review Cases (July 2022)
2022
26
1
HK Technical Column(s)
The New Law Amendments Concerning the Special Tax Treatments of Corporate Amalgamations
2022
26
1
PRC & International Technical Column(s)
Recent Developments in Transfer Pricing in China
2022
26
1
PRC & International Technical Column(s)
Pillar Two – Challenges in the Coordination of Domestic Minimum Taxing Rights
2022
26
1
Belt & Road Column(s)
South Korea — An Important Trading Partner of China and Hong Kong
2022
26
2
HK Technical Column(s)
A Review of Recent Board of Review Cases (Feb 2023)
2022
26
2
HK Technical Column(s)
Refinements to Hong Kong’s Foreign-Sourced Income Exemption Regime for Passive Income
2022
26
2
PRC & International Technical Column(s)
淺析經濟數字化“支柱二”全球最低稅規則對中國內地稅制的影響及應對
2022
26
2
PRC & International Technical Column(s)
Implications of New Section 89A of Indian Income Tax Act for Taxation of Private US Retirement Accounts
2022
26
2
Belt & Road Column(s)
2022 Chilean Tax Reform Overview
2022
26
2
Tax Policy Paper Competition 2022
BEPS2.0背景下粵港澳大灣區稅收協調與合作問題研究
2022
26
2
Tax Policy Paper Competition 2022
“雙碳”背景下對粵港澳大灣區碳稅問題研究
2022
26
2
Tax Policy Paper Competition 2022
粵港澳大灣區稅收協調問題及優化路徑研究
2021
25
1
HK Technical Column(s)
A Review of Recent Board of Review Cases (July 2021)
2021
25
1
HK Technical Column(s)
The Changing Role of Hong Kong Taxation in Fiscal Policy in the Last Thirty Years and its Prospective Future
2021
25
1
HK Technical Column(s)
Hong Kong’s Enhanced Research and Development Tax Deduction Regime
2021
25
1
PRC & International Technical Column(s)
Indian Tax Implications of Holding a US Individual Retirement Account
2021
25
1
PRC & International Technical Column(s)
Tax Residency and Permanent Establishment issues during the COVID-19 Disruption Period and in the New Reality
2021
25
1
Belt & Road Column(s)
2021 Luxembourg Corporate Taxation Overview
2021
25
2
PRC & International Technical Column(s)
海南自貿港稅收政策解讀
2021
25
2
HK Technical Column(s)
A Review of Recent Board of Review Cases (December 2021)
2021
25
2
HK Technical Column(s)
Trajectories for the Development of the Inland Revenue Ordinance in Hong Kong
2021
25
2
HK Technical Column(s)
Charities and Taxation – Updates
2021
25
2
PRC & International Technical Column(s)
China’s Tax Policies in the Greater Bay Area: A New Landscape and New Prospect
2021
25
2
Belt & Road Column(s)
Philippines – Changing the Tax Landscape
2020
24
1
HK Technical Column(s)
A Review of Recent Board of Review Cases (July 2020)
2020
24
1
PRC & International Technical Column(s)
Mainland China Issued Individual Income Tax Related Policies to Improve Talent Mobility in the Greater Bay Area
2020
24
1
PRC & International Technical Column(s)
Exploring Internal Enablers of Workforce Agility in Tax Consulting Services: Big-Four Practitioners’ Perspective
2020
24
1
PRC & International Technical Column(s)
BEPS 2.0: Reshaping the International Tax Landscape and What this Means for Businesses
2020
24
1
Belt & Road Column(s)
Capital Gains in Fiji: Legislative Framework and Key Issues
2020
24
1
Letters to the Editors
Letter to the Editors (July 2020)
2020
24
2
PRC & International Technical Column(s)
Rethink Transfer Pricing under BEPS 2.0: Business Ethics of MNEs through the Lens of Adam Smith
2020
24
2
HK Technical Column(s)
A Review of Recent Board of Review Cases (Dec 2020)
2020
24
2
HK Technical Column(s)
The Taxing and Spending Powers of The Hong Kong Government
2020
24
2
HK Technical Column(s)
Charities and Taxation – Evolving Practices of the Hong Kong Inland Revenue Department and Strategies for Charities
2020
24
2
PRC & International Technical Column(s)
增值稅專用發票電子化對企業運營的影響探討
2020
24
2
PRC & International Technical Column(s)
Will Multinational Companies Be Able to Guaranty a Profit to their Limited Risk Subsidiaries In 2020?
2020
24
2
PRC & International Technical Column(s)
Pillar Two of BEPS 2.0 – The Proposed Rules and Issues for Consideration by Multinational Groups
2019
23
2
HK Technical Column(s)
A Review of Recent Board of Review Cases
2019
23
2
HK Technical Column(s)
Taxation of Carried Interest - View from Hong Kong
2019
23
2
HK Technical Column(s)
“BEPS 2.0” and the Future of Intra-Group Financing in Hong Kong
2019
23
2
HK Technical Column(s)
A Critical Assessment of the Hong Kong Inland Revenue Department’s Revised Departmental Interpretation and Practice Note No. 28 on the Deductibility of Foreign Tax
2019
23
2
HK Technical Column(s)
The “Unified” Fund Exemption Regime in Hong Kong
2019
23
2
PRC & International Technical Column(s)
The Impact of Tax-Related Incentives on Innovation: Evidence from China
2019
23
2
PRC & International Technical Column(s)
簡評台灣境外資金課稅概況暨新境外資金匯回專法介紹
2019
23
2
Belt & Road Column(s)
Overview of Tax Rules in Uzbekistan in 2019
2019
23
2
Articles of Interest
Optimise Your Risk Identification and Management Processes by Blending External Company Information with Your Own Tax Data
2019
23
2
Letters to the Editors
Letters to the Editors 201912 - HWT
2019
23
2
Letters to the Editors
Letters to the Editors 201912 - Tracy Pu
2019
23
1
HK Technical Column(s)
New Tax Deduction of Three Additional Types of Intellectual Property Rights Reignites the Controversies Surrounding Sections 16EC(4)(b) and 39E(1)(b)(i) of the Inland Revenue Ordinance
2019
23
1
HK Technical Column(s)
Cost of Information and Life under the New Transfer Pricing Regime
2019
23
1
HK Technical Column(s)
The Uneasy Relationship between Permanent Establishments and Section 14 of the Inland Revenue Ordinance
2019
23
1
International Technical Column(s)
Tax Litigation and the System of Appeal in Pakistan
2019
23
1
International Technical Column(s)
Rising Global Tax Controversies – A Business’s Best Plan for Managing Tax Controversies amid Greater Transparency and Scrutiny
2019
23
1
Belt & Road Column(s)
Mauritius: An Investment Gateway to Africa for Chinese Companies
2019
23
1
Articles of Interest
Budget Proposals 2019 - 20
2018
22
2
HK Technical Column(s)
A Review of Recent Board of Review Cases
2018
22
2
HK Technical Column(s)
Positioning Hong Kong to Collaborate with the Greater Bay Area
2018
22
2
HK Technical Column(s)
Hong Kong Tax Rules on Intellectual Property: Driving Growth or Driving in the Wrong Direction?
2018
22
2
HK Technical Column(s)
Taxation of Charities in Hong Kong – Pressure for Change?
2018
22
2
HK Technical Column(s)
Taxation of Initial Coin Offerings – View from Hong Kong
2018
22
2
PRC & International Technical Column(s)
Development of the Determination of Beneficial Owners in China
2018
22
2
Belt & Road Column(s)
A General Overview of Singapore’s Tax System
2018
22
2
Letters to the Editors
Onus of Proof Lies with the Taxpayer – But IRD is Making it Hard
2018
22
2
Letters to the Editors
Is Two-Tiered Profits Tax System Really Beneficial to SMES?
2018
22
2
Letters to the Editors
Some Observation about the IRD’s Recent Practice
2018
22
1
HK Technical Column(s)
A Review of Recent Board of Review Cases
2018
22
1
HK Technical Column(s)
Potential Issues for Hong Kong’s R&D Tax Incentive Policy Formulation
2018
22
1
HK Technical Column(s)
New Hong Kong Transfer Pricing Rules
2018
22
1
PRC & International Technical Column(s)
Common Reporting Standard and Exchange of Information Development in Taiwan
2018
22
1
Belt & Road Column(s)
Israel: An Increasingly Important Trading Partner for China and Hong Kong
2018
22
1
Belt & Road Column(s)
Investing into Indonesia
2018
22
1
Letters to the Editors
IRD, Please be Fair to Taxpayers
2018
22
1
Letters to the Editors
Certainty vs Uncertainty
2018
22
1
Letters to the Editors
Recommendations on Improving Circular 88 to Better Encourage Reinvestment to Mainland China
2017
21
2 (45th Anniversary Edition)
HK Technical Column(s)
A Review of Recent Board of Review Cases
2017
21
2 (45th Anniversary Edition)
HK Technical Column(s)
Punishment Promotes Compliance: What do the Researchers Say? A Case Study of Hong Kong
2017
21
2 (45th Anniversary Edition)
HK Technical Column(s)
A 20-year Review of Hong Kong's Tax System and the Way Forward
2017
21
2 (45th Anniversary Edition)
HK Technical Column(s)
Source, Residence, and the Future of Hong Kong Tax
2017
21
2 (45th Anniversary Edition)
PRC Technical Column(s)
如何利用個人所得稅改革為中國構建更和諧的社會
2017
21
2 (45th Anniversary Edition)
International Technical Column(s)
UK Residential Property and Non-Resident Owners
2017
21
2 (45th Anniversary Edition)
International Technical Column(s)
Legal Ownership of Intangible Assets versus Economic Substance
2017
21
2 (45th Anniversary Edition)
Belt & Road Column(s)
Thailand – Moving towards a More Attractive Tax Regime
2017
21
2 (45th Anniversary Edition)
Belt & Road Column(s)
Investing in Malaysia
2017
21
2 (45th Anniversary Edition)
Belt & Road Column(s)
Doing Business in Vietnam
2017
21
2 (45th Anniversary Edition)
Belt & Road Column(s)
Tax Incentive under the Belt and Road Initiative
2017
21
1
HK Technical Column(s)
Lessons Learnt from Recent Board of Review Decisions
2017
21
1
HK Technical Column(s)
Addressing Housing Affordability through “One Person, One Flat” Tax
2017
21
1
HK Technical Column(s)
A Critical Assessment Of The Inland Revenue Department’s Revised And Updated Guidance On The Tax Consequences Of Company Amalgamations
2017
21
1
HK Technical Column(s)
Hong Kong’s Responses to BEPS – Implications for the Territorial Profits Tax System
2017
21
1
International Technical Column(s)
Looking at Devolution of ‘VAT on Services’ in Fiscal Federalism - A Case of Sindh Revenue Board
2017
21
1
International Technical Column(s)
Sovereign Immunity and Tax Treaties: A Comparative Analysis of the Taxation of Sovereign Wealth Funds in Singapore, Malaysia, and Australia
2017
21
1
International Technical Column(s)
FATCA Update
2017
21
1
International Technical Column(s)
Taiwan’s Reaction to the Tax Challenges of E-Commerce
2016
20
1
HK Technical Column(s)
A Critical and Comparative Assessment of the Utilisation of Losses in Company Amalgamations
2016
20
1
HK Technical Column(s)
A Review of Recent Board of Review Cases
2016
20
1
PRC Technical Column(s)
The Chinese IIT Liability of Foreign Directors and Senior Managers on Directors' Fees
2016
20
1
PRC Technical Column(s)
A 360-Degree Look: How China’s New EIT Incentive Rules Can Encourage R&D Activities in China
2016
20
1
International Technical Column(s)
The Use of Discretion in the GST Regime of Pakistan
2016
20
1
Belt & Road Column(s)
Be Ready for Taxation in the United Arab Emirates
2016
20
1
Belt & Road Column(s)
Doing Business in Russia
2015
19
1
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2015
19
1
HK Technical Column(s)
Aviation Fuel Supply Company Limited v. CIR: — Dismissal of Appeal Due to Concern for “Unfairness” to the Taxpayer
2015
19
1
HK Technical Column(s)
The OECD’s Approach to Tackling Treaty Shopping and Its Impact on Hong Kong
2015
19
1
HK Technical Column(s)
The Taxation of Grants, Subsidies and Similar Financial Assistance in Hong Kong
2015
19
1
PRC Technical Column(s)
Transformation of Manufacturing Business in Southern China in the Changing Tax Environment: Opportunities and Challenges
2015
19
1
International Technical Column(s)
Tax, Governance and Administration: Challenges and Opportunities in China, Indonesia and Thailand
2015
19
1
International Technical Column(s)
Divergence in Effective Tax Rates: Evidence in Malaysian Listed Firms
2015
19
2
HK Technical Column(s)
A Review of Recent Board of Review Cases
2015
19
2
HK Technical Column(s)
Hong Kong Continues to Enhance its Information Exchange on Taxation Matters – A Stocktake
2015
19
2
PRC Technical Column(s)
Localisation of BEPS Transfer Pricing Recommendations in China – Consultation Draft of “Implementation Measures for Special Tax Adjustments”
2015
19
2
International Technical Column(s)
FATCA: What it Is, What it Isn’t, and What’s Next
2014
18
1
HK Technical Column(s)
Lesson Learnt From Recent Board of Review Decisions
2014
18
1
HK Technical Column(s)
Can the Issuance of a Protective Assessment Extend the Six-Year Time Limit for a Section 70A Claim?
2014
18
1
PRC Technical Column(s)
Transfer Pricing for China’s Outbound Investment in an Antiavoidance Context
2014
18
1
International Technical Column(s)
Presumptive Taxation under Pakistan’s Income Tax
2014
18
1
Features
Ushering in the “Age of Transparency”
2013
17
1
HK Technical Column(s)
Special Measures on Stamp Duty for Hong Kong Property Transactions
2013
17
1
HK Technical Column(s)
27th Vol. of Decisions of the Board of Review (Inland Revenue)
2013
17
1
PRC Technical Column(s)
Chinese Anti-tax Avoidance Measures in Action
2013
17
1
PRC Technical Column(s)
Circular 165: China’s Most Recent Guidance Concerning the Meaning of “Beneficial Owner”
2013
17
1
International Technical Column(s)
Marketing Intangibles — An Increasing Area of Focus in Transfer Pricing
2013
17
1
Features
Charting the Future: How is Hong Kong Responding to International Pressure for Enhanced Transparency, Cooperation, and Information Exchange on Taxation Matters?
2013
17
2
HK Technical Column(s)
Review of Recent Board of Review (Inland Revenue) Decisions
2013
17
2
HK Technical Column(s)
A Final Answer on the Tax Treatment of Unrealised Gains
2013
17
2
PRC Technical Column(s)
Examining China’s Transfer Pricing Regime within the Context of the OECD’s BEPS Action Plan
2013
17
2
PRC Technical Column(s)
How is China’s VAT Reform Progressing?
2013
17
2
International Technical Column(s)
New Canada/Hong Kong Double Tax Agreement: Comments on Selected Aspects
2013
17
2
Articles of Interest
General Anti-Avoidance Rule Experiences
2012
16
1
HK Technical Column(s)
Lessons from Recent Board of Review Decisions
2012
16
1
HK Technical Column(s)
New Legislation in respect of Tax Deductions for Intellectual Property Rights — Its Provisions and Controversies
2012
16
1
HK Technical Column(s)
From Bad to Worse — the Non-deductibility of Bad Debts in Hong Kong
2012
16
1
PRC Technical Column(s)
Permanent Establishment Arising from Services and Secondment Arrangements in China
2012
16
1
International Technical Column(s)
A Qualitative Evaluation of Income Tax Designs for the Informal Economies in Pakistan and Thailand
2012
16
1
Features
To APA or not APA? Practical Considerations for the Tax Director and CFO
2012
16
1
Features
Hong Kong’s Advance Pricing Agreement Programme
2012
16
1
Features
Developments in China’s Advance Pricing Agreement Programme
2012
16
1
Articles of Interest
Understanding Tax Compliance in Malaysia: The Significance of Fairness, Enforcement, Risk Personality and Taxpayer Type
2012
16
1
Articles of Interest
Trends in Tax Reform
2012
16
2
HK Technical Column(s)
Commentary of Recent Board of Review Decisions
2012
16
2
HK Technical Column(s)
Tax Treatment of Unrealised Gains and Losses in Hong Kong
2012
16
2
HK Technical Column(s)
Lesson from the Li & Fung (Trading) Limited Case Decided by the Court of Appeal
2012
16
2
HK Technical Column(s)
Exchange of Information — Is the Right of Taxpayers to Privacy and Confidentiality of Information Adequately Protected under Current Safeguards?
2012
16
2
PRC Technical Column(s)
Licensing Intellectual Property to China — Transfer Pricing Challenges
2012
16
2
PRC Technical Column(s)
Assessment of Beneficial Ownership in China
2012
16
2
International Technical Column(s)
Reigning Tax Discretion: A Case Study of VAT in Bangladesh
2011
15
1
HK Technical Column(s)
Commentary on Recent Board of Review Decisions
2011
15
1
HK Technical Column(s)
Hong Kong Special Stamp Duty: Issues and Alternatives
2011
15
1
PRC Technical Column(s)
Tax Structuring Considerations for Chinese Outbound Investments — Pitfalls and Opportunities
2011
15
1
PRC Technical Column(s)
Advance Pricing Arrangements — A Risk-Management Tool for Business Restructuring?
2011
15
1
PRC Technical Column(s)
The Evolving Transfer Pricing Landscape in China — Challenges for High-Tech Companies in China
2011
15
1
International Technical Column(s)
Islamic Finance in Australia: Methods of Tax Reform
2011
15
1
International Technical Column(s)
Revisions to the OEC D Transfer Pricing Guidelines and Their Implications for Transfer Pricing Analysis
2011
15
2
HK Technical Column(s)
Issues Hong Kong Faces when Negotiating and Implementing Double Taxation Agreements
2011
15
2
HK Technical Column(s)
Commentary of Recent Board of Review Decisions
2011
15
2
HK Technical Column(s)
Contemporary Tax Issues Arising from Recent Court Decisions
2011
15
2
HK Technical Column(s)
Should the Hong Kong Tax Authority Rethink and Clarify how to Follow the “Tax Follows Accounting” Principle?
2011
15
2
PRC Technical Column(s)
China’s Turnover Tax Regime on Outsourcing and Cross-border Services
2011
15
2
PRC Technical Column(s)
Non-China Tax Resident Enterprises: Eyes on Tax Issues Due to Service Rendered to China
2011
15
2
PRC Technical Column(s)
Foreigners’ and Hongkongers’ Participation in China’s Social Security System
2011
15
2
International Technical Column(s)
Effective Information Sharing: A Case Study of The Cook Islands and Its Tax Information Exchange Agreements
2011
15
2
Features
Division amidst Diversity: The Customs-Transfer Pricing Nexus in Asia
2011
15
2
Features
Growing Concerns: Indirect Equity Transactions in China
2011
15
2
Features
Watch Out for Chinese Outbound Investments
2010
14
1
PRC Technical Column(s)
The Tax Implications of Mergers and Acquisitions and Corporate Restructuring in China
2010
14
1
HK Technical Column(s)
Commentaries on Recent Board of Review (Inland Revenue)
2010
14
1
HK Technical Column(s)
Extending Measures on Stabilising the Hong Kong Property Market
2010
14
1
HK Technical Column(s)
Debate on Depreciation Allowance Claims on Manufacturing Plant and Machinery Used in Import- Processing Arrangements
2010
14
1
HK Technical Column(s)
Denial of Depreciation Allowances — Is There Equity in Tax Law?
2010
14
1
PRC Technical Column(s)
Recent Development in the General Anti-tax Avoidance Rules in China and Future Impacts on and Challenges for Offshore Investment Structuring
2010
14
1
International Technical Column(s)
Re-igniting Export Incentives in Malaysia: Lessons from the Past
2010
14
1
Features
Budget 2010: Shaping Singapore’s Economic Landscape for the Decade
2010
14
1
Features
The 2010 UK Emergency Budget — Hard Times?
2010
14
1
Articles of Interest
Is the Income Tax Responsible for Large Informal Economies in Developing Countries?
2010
14
1
Articles of Interest
Relief from Double Taxation: The “Subject to Tax” and Similar Terms in Singapore’s Domestic Tax Law and Tax Treaties
2010
14
1
HK Technical Column(s)
Obtaining Stamp Duty Relief under Section 45 for Structures Involving a Partnership — A Possibility?
2010
14
2
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2010
14
2
HK Technical Column(s)
Is a Tax-Exempt Charitable Institution Really Tax Exempt in Hong Kong?
2010
14
2
HK Technical Column(s)
Whether a CDTA Can Import an Additional Assessing Power into the Inland Revenue Ordinance in Relation to Transfer-Pricing Adjustments
2010
14
2
HK Technical Column(s)
The Vexed Question of Source of Profits from Cross border Processing Arrangements
2010
14
2
PRC Technical Column(s)
How the Changing Enterprise Income Tax Law Affects PRC Companies Investing Overseas
2010
14
2
PRC Technical Column(s)
The Impact of Import Tax on Leased Goods
2010
14
2
PRC & International Technical Column(s)
Tax Deferral or Double Taxation of Chinese Outbound Investments? CFC & FTC Rules
2010
14
2
International Technical Column(s)
Tax-avoidance in New Zealand: An Important Recent Court of Appeal Decision
2010
14
2
Features
Chinese Tax Authorities Issue Practice Guidance on Implementing the China- Singapore DTA
2010
14
2
Features
Double Taxation of Employees in Hong Kong and the Mainland: Time for a Re-think?
2010
14
2
Features
Attracting Investments with Tax Treaties — An Analysis of Singapore’s Tax Treaty Policy
2010
14
1
All Archives for one year
All Archives for one year
2009
13
2
International Technical Column(s)
Malaysia’s Tax Response to Lower Greenhouse Gas Emissions
2009
13
2
International Technical Column(s)
The OECD’S Project on Harmful Tax Competition: The Brazilian Perspective
2009
13
2
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2009
13
2
HK Technical Column(s)
Decision of the Court of Final Appeal (CFA) in Shui On Credit Company Limited v. CIR
2009
13
2
PRC Technical Column(s)
An Overview and Update on China VAT Regime and Export VAT Refund
2009
13
2
PRC Technical Column(s)
New Regime for Non-Resident Taxation in China — Have you budgeted for additional cost?
2009
13
2
PRC Technical Column(s)
Cost Sharing Agreements in China: Opportunities and Challenges Past, Present, and Future
2009
13
2
PRC Technical Column(s)
Some Practical Problems and Concerns regarding China Corporate Income Tax Treatments for Corporate Restructuring under the Implementation of Circular Caishui [2009] No. 59
2009
13
2
International Technical Column(s)
Ethics and Integrity in Tax Administration
2009
13
2
Articles of Interest
Implications to Hong Kong of Adopting More Liberalised Tax Information Exchange Provisions
2009
13
2
Articles of Interest
The New World of Tax Information Exchange
2009
13
1
PRC Technical Column(s)
Implementation of a New Round of Tax Reform under a Structural Tax Reduction
2009
13
1
International Technical Column(s)
The Tax Implications of Leveraged Buyouts with Islamic Bonds
2009
13
1
International Technical Column(s)
Paying Homage to Emperor Cash after your Acquisition—Taxes Can Help
2009
13
1
HK Technical Column(s)
Discussion of Recent Board of Review Cases
2009
13
1
HK Technical Column(s)
Tax Implications of Passive Income and Capital Gains derived by Hong Kong Companies from Mainland China
2009
13
1
HK Technical Column(s)
Pre-requisites for General Anti-Avoidance Provisions of Section 61A—Lessons from the Court of Final Appeal Decision in the Ngai Lik Case
2009
13
1
HK Technical Column(s)
Apportionment in Import Processing Arrangements—A Recent Court of Appeal Decision
2009
13
1
PRC Technical Column(s)
Tax Issues Faced by Offshore Funds Investing in the People’s Republic of China
2009
13
1
PRC Technical Column(s)
Recent Changes to China’s Value-Added Tax and Business Tax Regimes
2008
12
2
HK Technical Column(s)
Recent Board of Review Decisions: An Overview
2008
12
2
HK Technical Column(s)
A Propposal for Reforming Appeals to the Board of Review
2008
12
2
HK Technical Column(s)
Observation From A Recent Court of Appeal Decision on General Anti-avoidance Provision — Section 61A
2008
12
2
PRC Technical Column(s)
China Transfer Pricing 2008: Economic Downturn and Final Implementation Measures
2008
12
2
PRC Technical Column(s)
Developments in processing trade in China since 2008
2008
12
2
International Technical Column(s)
Are Asia-Pacific Companies Effective in Managing Their Tax Budens? A Global Analysis
2008
12
2
International Technical Column(s)
A Carbon Tax to Address the Climate Change Problem
2008
12
2
International Technical Column(s)
Pollution Taxes to Protect the Environment
2008
12
2
HK Technical Column(s)
Hong Kong and Green Taxes
2008
12
2
PRC Technical Column(s)
China’s Olympian Challange from the Environment: Motor Vehicles and the Role of Taxation
2008
12
2
International Technical Column(s)
The effect of External Advisors on the GST Compliance Costs of Businesses in Australia
2008
12
1
PRC Technical Column(s)
Formula Apportionment — A Cure-all for International Tax Anarchy and Its Implications under China’s New Corporate Income Tax Regime
2008
12
1
International Technical Column(s)
The Relevance of Accounting Standards and Commercial Principles in Recognising Intangible Assets in the Tax Consolidation Process
2008
12
1
HK Technical Column(s)
Lessons from Recent Board of Review Decisions
2008
12
1
HK Technical Column(s)
The Stain of Spotless Services Spreads to Hong Kong: The Tai Hing Cotton Mill Case
2008
12
1
HK Technical Column(s)
Ngai Lik Electronic Company Limited v. CIR — group transfer pricing arrangements successfully attacked under the general anti-avoidance provision of section 61A
2008
12
1
HK Technical Column(s)
How Powerful are the General Anti-Avoidance Provisions in Hong Kong? — An analysis of the Tai Hing, HIT, and other recent court cases
2007
11
2
HK Technical Column(s)
A Review of Selected Cases from Recent Board of Review Decisions
2007
11
2
HK Technical Column(s)
Business Profits — To What Extent The Work Done By Persons Other Than The Taxpayer Himself Is Relevant To Determine The Source of Profits?
2007
11
2
PRC Technical Column(s)
The Future of Transfer Pricing in China
2007
11
2
PRC Technical Column(s)
Regulatory Changes in Bonded Processing — Challenges and Opportunities
2007
11
2
International Technical Column(s)
Australian FDI In India — The Impact of Bilateral Tax Treaties
2007
11
2
Articles of Interest
Developing a Strategy for Tax Reform
2007
11
2
Articles of Interest
Unified China Corporate Income Tax Law Effective January 1, 2008 — Tax Accounting Considerations
2007
11
2
Articles of Interest
The New Era in China Taxation: The Implementation Rules and Guidelines
2007
11
2
Articles of Interest
Degree of Understanding and Responsibility of Taxpayers on Collection and Payment of Sales Tax
2006
10
2
HK Technical Column(s)
Tax Issues Associated with Plant and Machinery under Lease Agreements
2006
10
2
HK Technical Column(s)
A Review of Recent Board of Review Case
2006
10
2
International Technical Column(s)
Looking East — The Indian Tax System and Australian FD
2006
10
2
Features
A Critical Review of the 2006 Consultation Document on Broadening the Tax Base in Hong Kong
2006
10
1
HK Technical Column(s)
Carrying On Business in Hong Kong: An Offshore Experiment Gone Wrong
2006
10
1
HK Technical Column(s)
Understanding the Accounting Standard on Income Taxes — Part 2
2006
10
1
HK Technical Column(s)
A Review of Recent Board of Review Decision
2006
10
1
International Technical Column(s)
Preventing Tax-avoidance Through Settlements/Transfers: A Comparison of Malaysian and Indian Laws
2006
10
1
Features
Hong Kong’s Strategy to China’s Plan
2006
10
1
Features
A Commentary on Hong Kong’s 2006/2007 Budget — “Hong Kong Outperforms Against Budget — But Underperforms Against Expectations”
2006
10
1
Features
The 2006/07 Budget: Annual Fiscal Measures Versus Inherent Fundamental Issues
2005
9
4
HK Technical Column(s)
Taxation Issues for REITs in Hong Kong - A Practical Perspective
2005
9
4
HK Technical Column(s)
The Relationship between Accounting Rules and Profiles Tax Computation
2005
9
4
HK Technical Column(s)
General Anti-Avoidance Provisions: Lessons from Some Recent Board of Review Cases
2005
9
4
International Technical Column(s)
Hong Kong Tax Reform, A Low Rate Indirect Tax Which Does Not Sacrifice Efficiency for Conformity
2005
9
4
Features
Hong Kong Budget Submission 2006/07
2005
9
4
Features
Proposal for the 2006-07 Budget
2005
9
4
Features
Budget Proposals 2006/07
2005
9
4
Features
2006/07 Budget Proposals
2005
9
3
HK Technical Column(s)
A Review of Recent Board of Review Cases
2005
9
3
HK Technical Column(s)
ING Baring Securities (Hong Kong) Limited v. CIR - Should All Agents' Activities Overseas Be Attributed to Their Principals in Hong Kong for the Source Rule?
2005
9
3
HK Technical Column(s)
The Territorial Taxation Concept in Hong Kong - Is It User-Friendly?
2005
9
3
PRC Technical Column(s)
The Tax Challenges for Hong Kong and Foreign Investors in China and How to Manage Them
2005
9
3
PRC Technical Column(s)
Reform of Foreign Exchange Regulations of Capital Investment by Foreign Investment Enterprise: The Past, Present & Future
2005
9
3
International Technical Column(s)
Reform of the Australian Personal Tax System
2005
9
3
Features
"Not a Weapon of Mass Destruction": Can theRamsayApproach Apply to the Inland Revenue Ordinance In Hong Kong?
2005
9
2
HK Technical Column(s)
Reforming Hong Kong's Double Taxation Arrangement with Mainland China
2005
9
2
HK Technical Column(s)
Lessons from Recent Board of Review Cases
2005
9
2
PRC Technical Column(s)
Customs Exemption on the Importation of Capital Equipment
2005
9
2
International Technical Column(s)
The Taxation of Trans-Tasman Cross-Border Property Investment
2005
9
2
Features
The Political Economy of Tax Reform in Hong Kong
2005
9
1
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2005
9
1
HK Technical Column(s)
CIR v. Yung Tse Kwong - Taxability of a Contractual Severance Payment with Strings Attached
2005
9
1
PRC Technical Column(s)
Is There a Space for Further Tax Reduction in China?
2005
9
1
International Technical Column(s)
The Taxation Consequences of Adopting International Financial Reporting Standards in Australia
2005
9
1
International Technical Column(s)
A Thin Capitalisation Regime for Foreign-Owned Banks Operating in New Zealand
2005
9
1
Features
2005/2006 Budget Commentaries
2005
9
1
Features
A Commentary on Hong Kong's 2005/2006 Budget - "Back to the Future"
2005
9
1
Features
Commentary on 2005-06 Budget
2004
8
4
HK Technical Column(s)
Understanding the Accounting Standard on Income Taxes - Part 1
2004
8
4
HK Technical Column(s)
Recent Development in "Source of Employment Income": Is the "Three-Factor" Test Still Applicable?
2004
8
4
HK Technical Column(s)
A Review of Recent Board of Review Cases
2004
8
4
HK Technical Column(s)
2005/06 Budget Proposals
2004
8
4
PRC Technical Column(s)
Developing a Fringe Benefits Tax System for China in the 21st Century
2004
8
4
PRC Technical Column(s)
Taxation of Foreign Permanent Representative Offices in China: Past, Present, and Future
2004
8
4
International Technical Column(s)
The Legacy of the OECD's Harmful Tax Practices Initiative: Implications for Australia and Vanuatu
2004
8
4
Features
A Goods and Services Tax for Hong Kong: Issues and Concepts
2004
8
4
Features
The Singapore GST: A Possible Model for Hong Kong?
2004
8
4
Features
Fiscal Performance and the Introduction of the Goods and Services Tax in Hong Kong
2004
8
3
HK Technical Column(s)
Source of Profits: The Practical Application of the Principle
2004
8
3
HK Technical Column(s)
Recent Board of Review Cases: Lessons to Learn
2004
8
3
HK Technical Column(s)
Latest Regulatory Development of Advance Pricing Arrangements in China
2004
8
3
PRC Technical Column(s)
Transfer Pricing Tax System in China: Rules and Procedures
2004
8
3
International Technical Column(s)
Tax Aspects of US Mergers & Acquisitions: An Overview of Acquisitive Reorganisations
2004
8
3
Features
Consultation Document on Estate Duty Review
2004
8
3
Features
The Death of Estate Duty? The Case for Retention and Reform
2004
8
3
Features
Retaining the Estate Duty
2004
8
3
Features
An Alternative to abolishing Estate Duty
2004
8
2
HK Technical Column(s)
Timing of the Taxability of Employees' Restrictive Share Award Schemes
2004
8
2
HK Technical Column(s)
Recent Board of Review Decisions: Review and Analysis
2004
8
2
PRC Technical Column(s)
Transfer Pricing Documentation - An Effective Way to Manage Transfer Pricing Risks in China
2004
8
2
Features
Globalisation and International Trends in Taxation
2004
8
2
Features
Towards Removing Tax-Induced Distortions to Investment Location: The Choice between International Competition and Co-ordination in Corporate Taxation
2004
8
2
Features
Locational considerations in attracting multinational corporate regional headquarters: the relevance and role of tax law and tax incentives
2004
8
1
HK Technical Column(s)
The Tax Treatment of Exchange Difference and its Relation to DIPN 40
2004
8
1
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2004
8
1
HK Technical Column(s)
The Hong Kong Tax System - Is It Becoming Too Collection Driven?
2004
8
1
PRC Technical Column(s)
China Customs' Focus on Valuation in Related Party Transactions
2004
8
1
International Technical Column(s)
The Japan - US Income Tax Treaty in Focus: Key Developments
2004
8
1
Features
The 2004/05 Budget: Business as Usual
2004
8
1
Features
A Commentary on Hong Kong's 2004/05 Budget
2004
8
1
Features
Can Fiscal Balance Be Restored in 2008-09?
2003
7
4
HK Technical Column(s)
Taxation of Unrealised Gains and Losses: The Impact of International Accounting Standard 39
2003
7
4
HK Technical Column(s)
A Review of Recent Board of Review Cases
2003
7
4
HK Technical Column(s)
Mergers and Acquisitions - Hong Kong Tax Implications
2003
7
4
International Technical Column(s)
Perspectives on the Equity Effects of a General Consumption Tax: A Literature Review
2003
7
4
International Technical Column(s)
Pertinent Aspect of Corporate Taxation in Thailand and Malaysia
2003
7
4
Features
Budget Submission 2004/05
2003
7
4
Budget Proposals
Evolution and Innovation "Building Solid Foundations for the Future"
2003
7
4
Budget Proposals
2004/05 Budget Proposals
2003
7
4
Budget Proposals
Proposals for the 2004/05 Budget
2003
7
4
Main Article
The US Earnings Stripping Rules and Proposed Modifications
2003
7
3
HK Technical Column(s)
Taxation of Holiday Benefits from Employment in Hong Kong
2003
7
3
HK Technical Column(s)
Repeal of the Tax Exemption for Holiday Benefits
2003
7
3
HK Technical Column(s)
Recent Board of Review Decisions: Review and Analysis
2003
7
3
PRC Technical Column(s)
The Engines of China's Economic Development in the 21st Century: A Brief Introduction to Beijing, Shanghai, Tianjin, and Shenzhen, and the Existing Foreign Investment Policy of China
2003
7
3
PRC Technical Column(s)
Comments on Tax Stamps in PRC
2003
7
3
International Technical Column(s)
Moderating the Distributive Impact of the Increase in the GST Rate in Singapore
2003
7
3
International Technical Column(s)
Macau Offshore Institutions: Opportunities and Challenges
2003
7
3
Features
The New Step of Tax Reform - Basic Considerations
2003
7
3
Features
Comprehensive Tax Reforms in China on the Horizon
2003
7
3
Main Article
Transfer Pricing in China: Is the SAT Ready to Take It to the Next Level?
2003
7
2
HK Technical Column(s)
Hong Kong Profits Tax and Manufacturing in China
2003
7
2
HK Technical Column(s)
Tax Issues and Perspectives from Recent Board of Review Decisions
2003
7
2
PRC Technical Column(s)
China Introduces New Tax Administration Measures
2003
7
2
PRC Technical Column(s)
New Opportunities and Challenges in the PRC Merger and Acquisition Regime: Regulatory and Tax Updates
2003
7
2
International Technical Column(s)
"Securing Orders" and the Agency-Permanent Establishment in the ASEAN Model Tax Treaty
2003
7
2
Features
Exchange of Information: A Higher Priority for Hong Kong Tax Policy?A Practical Look at the Tools Currently Available
2003
7
2
Features
The "Exchange of Information" Age and Its Implications for Hong Kong
2003
7
2
Features
Offshore Centres and International Initiatives to Enhance Transparency and Information Exchange
2003
7
1
HK Technical Column(s)
Inland Revenue Departmental Interpretation and PracticeNotes No. 40: -Guidance or Misguidance
2003
7
1
HK Technical Column(s)
A Review of Recent Board of Review Cases
2003
7
1
PRC Technical Column(s)
Post-WTO: Planning for Investing in China's Wholesale and Retail Industries
2003
7
1
International Technical Column(s)
New Tools for Corporate Reorganisations in Japan
2003
7
1
International Technical Column(s)
Corporate Inversions: US Multinationals Going to the Beach
2003
7
1
International Technical Column(s)
Pre-US Immigration Personal Tax Planning
2003
7
1
Features
2003/04 Budget - A Trend Changing Budget
2003
7
1
Features
The Incredible 2003/04 Budget
2003
7
1
Features
The 2003/04 Budget: The Battle to Solve the Structural Deficit Problem
2002
6
4
HK Technical Column(s)
Stamp Duty - A Tax Easily Overlooked
2002
6
4
HK Technical Column(s)
Recent Board of Review Decisions: Review & Analysis
2002
6
4
PRC Technical Column(s)
Policy Implications of the Tightening of the Tax administration around High-Income Individuals in China
2002
6
4
PRC Technical Column(s)
Tax Implications of the New Accounting Regulations for Foreign Investment Enterprises in the People's Republic of China
2002
6
4
International Technical Column(s)
Transfer Pricing in India - A Critical Analysis
2002
6
4
Features
2003/2004 Budget Proposals
2002
6
4
Features
Highlights of Recent Tax Changes in Taiwan
2002
6
4
Features
Recent Tax Changes in Singapore
2002
6
4
Features
Malaysia: The Role of Tax-related Measures in the Years of Economic Downturn
2002
6
4
Main Article
The Arrowtown Case: Stamp Duty and the Ramsay Principle
2002
6
3
HK Technical Column(s)
CIR v. Indosuez W I Carr Securities Ltd Source of Profits - Hinges on the Intriguing Issue of Agency
2002
6
3
HK Technical Column(s)
A Review of Recent Board of Review Cases
2002
6
3
PRC Technical Column(s)
The Impact of China's Accession to the WTO
2002
6
3
PRC Technical Column(s)
China Holding Companies - Best Practices and Critical Latest Developments
2002
6
3
International Technical Column(s)
US-owned Hong Kong Companies Manufacturing in China
2002
6
3
International Technical Column(s)
Hong Kong as a Centre of Wealth Management
2002
6
3
International Technical Column(s)
Distributing Profits to Canadian Shareholders - Beware of Adverse Tax Consequences
2002
6
3
Features
Thoughts on the Use of Accounting Principles to Determine Taxable Income: A Side Effect of Globalisation?
2002
6
3
Features
The Relationship between Accounting Principles and Taxation: A UK Perspective
2002
6
3
Main Article
Tax Consideration Regimes — Australia and Japan Compared
2002
6
2
HK Technical Column(s)
Estate Planning, Controlled Companies and the Commissioner's Dilemma
2002
6
2
HK Technical Column(s)
A Review of Recent Board of Review Cases
2002
6
2
PRC Technical Column(s)
China Considers Corporate Income Tax Reform
2002
6
2
PRC Technical Column(s)
The Tax Audit Framework in China
2002
6
2
International Technical Column(s)
Global Transfer Pricing Strategies for Multinational Enterprises: Implementing Transfer Pricing Policies and Procedures and Defending Them with Global Core Documentation
2002
6
2
International Technical Column(s)
Information Technology and India - An Overview
2002
6
2
Features
Harmful Tax Practices: An Overview and Reflection
2002
6
2
Features
Harmful Tax Competition: Is There Anything Left to Discuss?
2002
6
2
Features
You Have Been Warned! ?Continuing International Developments
2002
6
2
Main Article
A Comparison of the Australian and Japanese Corporation Tax Reorganisation Rules
2002
6
1
HK Technical Column(s)
The Incumbrance Faced by Couples under the Current Tax Legislation in Hong Kong
2002
6
1
HK Technical Column(s)
A Review of Recent Board of Review Decisions
2002
6
1
PRC Technical Column(s)
The Incumbrance Faced by Couples under the Current Tax Legislation in Hong Kong
2002
6
1
PRC Technical Column(s)
A Review of Recent Board of Review DecisionsAldous Mak China Tax Considerations Regarding Foreign Invested Enterprises' IPO Restructuri
2002
6
1
PRC Technical Column(s)
A Discussion of the Role and the Tax Reform of China's Wealth Tax System
2002
6
1
International Technical Column(s)
A Review of the OECD Report on Corporate Tax Incentives for Foreign Direct Investment: Lessons for Developing Countries?
2002
6
1
International Technical Column(s)
Transfer Pricing: Do I need to be Concerned?
2002
6
1
International Technical Column(s)
Trends in Corporate Restructuring and M&A in Japan with regard to the Introduction of the Consolidated Tax Filing System
2002
6
1
Features
2002/2003 Budget Commentaries
2002
6
1
Features
Highlights of the 2002/03 Budget and a Comparison with Various Budget Proposals Made by Professional Bodies
2002
6
1
Features
The 2002/03 Budget: A Critical Review
2002
6
1
Features
2002/03 Budget Commentary: Economic Growth vs. a Balanced Budget
2002
6
1
News and announcements
China's Tax Incentives for Foreign Investment Enterprises
2001
5
4
HK Technical Column(s)
Another Pong Case ?A Different Subject Matter - S45, Stamp Duty Ordinance
2001
5
4
HK Technical Column(s)
A Review of Some Recent Board of Review Decisions
2001
5
4
PRC Technical Column(s)
Thoughts on the Reform of China's Central Taxes and Local Taxes
2001
5
4
PRC Technical Column(s)
The Function of Individual Income Tax in China: The Adjustment of Individual Income Distribution
2001
5
4
International Technical Column(s)
Asia-Pacific Cross-Border Transfer Tax Planning
2001
5
4
International Technical Column(s)
Tax Review 2001: Where to Now for New Zealand?
2001
5
4
International Technical Column(s)
Reaching across Boundaries in Taxation Research: A Personal Perspective from the UK
2001
5
4
Features
2002/2003 Budget Proposals
2001
5
4
Features
Coping with the Recession: Singapore's Approach
2001
5
4
Features
Equity Consideration of the Hong Kong Tax System
2001
5
4
Main Article
Tax and Accounting: Two Concerns, One System? The Relationship between Accounting and Taxation Principles for Hong Kong Profits Tax
2001
5
3
HK Technical Column(s)
A Controlled Company and Its Application
2001
5
3
HK Technical Column(s)
Business Attitudes Harden against New Taxes
2001
5
3
HK Technical Column(s)
Comments on Recent Board of Review Decisions
2001
5
3
PRC Technical Column(s)
A Discussion on the Issues related to the Establishment of a Tax System to Protect the Environment in China
2001
5
3
International Technical Column(s)
New Zealand Moves towards International Tax Recovery Agreements
2001
5
3
International Technical Column(s)
Malaysia: A Re-examination of Source Rules in the Electronic Era
2001
5
3
International Technical Column(s)
E-business and Intellectual Property: The Problem of Income Characterisation in Hong Kong Content
2001
5
3
International Technical Column(s)
Taxation Issues in regard to "Carrying on a Business as an Owner of Ships in Hong Kong"
2001
5
3
Features
Legislative Development of Transfer Pricing in China
2001
5
3
Features
Korean Transfer Pricing Practice
2001
5
3
Features
It's Wake-up Time ... India Introduces Transfer Pricing Legislation
2001
5
3
Main Article
The Ramsay Doctrine: Taxing the End Result
2001
5
3
Main Article
Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: An Exploration of the Determinants
2001
5
2
HK Technical Column(s)
Employee Share Option Benefits
2001
5
2
HK Technical Column(s)
A Review of Some Recent Board of Review Decisions
2001
5
2
PRC Technical Column(s)
Export Processing Zone ?A Choice of Foreign Investments?
2001
5
2
International Technical Column(s)
Legal Issues in Relation to Charter-Parties Entered into between Shipowners and Charterers
2001
5
2
Features
US Tax Issues Related to the Migration of Intellectual Property Offshore
2001
5
2
Features
International Licensing of Intellectual Property
2001
5
2
Features
To Use or Not to Use Trade Marks? The Taxation of Royalty Income
2001
5
2
Main Article
The Possible Introduction of a Goods and Services Tax in Hong Kong
2001
5
2
Book review
A Review of Laws of Taxation in the Hong Kong SAR
2001
5
1
HK Technical Column(s)
Asset-Backed Securitisation and Its Tax Implication in Hong Kong
2001
5
1
HK Technical Column(s)
Comments on Recent Board of Review Decisions
2001
5
1
PRC Technical Column(s)
A Critical Consideration on the Value Added Tax Reform in China
2001
5
1
International Technical Column(s)
Employee Share Option Plans ?Does Tax Matter?
2001
5
1
Features
2001/2002 Budget Commentaries
2001
5
1
Features
2001/2002 Budget Summary and Comparison Table with Various Proposals Made by Professional Bodies
2001
5
1
Features
2001/2002 Budget: A Budget with No Surprises!
2001
5
1
Features
New Accrual Framework for the Hong Kong SAR Government
2001
5
1
Features
Has the Budget Addressed the Deficit Problem?
2001
5
1
Features
Cyclical and Structural Problems Hit Government Revenue, Says Business: Chamber Survey Reveals Substantial Opposition and Uncertainty on Consumption Tax Option
2000
4
4
HK Technical Column(s)
The Emerson Case
2000
4
4
HK Technical Column(s)
A Review on Some Recent Board of Review Decisions
2000
4
4
HK Technical Column(s)
2001/2002 Budget Proposals
2000
4
4
PRC Technical Column(s)
Taxation Aspects of Research and Development Efforts in China
2000
4
4
PRC Technical Column(s)
Comparison of Two Operation Modes - Import Manufacturing and Contract Processing - Available to Foreign Investment Enterprises in China
2000
4
4
International Technical Column(s)
The Difficulties of Achieving Tax Harmonisation: The Case of the European Union
2000
4
4
Features
Is Confidentiality a Thing of the Past? Recent OECD, and US Measures against Tax Havens
2000
4
4
Features
Tax Havens Beware - International Development
2000
4
4
Features
Offshore Financial Centes and "Harmful Tax Competition": Recent Developments
2000
4
4
Features
Harmful Tax Practices: The OCED Perpective in Context
2000
4
4
Main Article
Tax Burdens around the World: How Do Asia Pacific Companies and Countries Compare?
2000
4
3
HK Technical Column(s)
Challenges Faced by "Source" Principle in Hong Kong
2000
4
3
HK Technical Column(s)
A Review of Some Recent Board of Review Decisions
2000
4
3
PRC Technical Column(s)
What is the Rationale behind China's Reforms from Levies to Taxes?
2000
4
3
International Technical Column(s)
Strategic Development of the Malaysian Tax System
2000
4
3
International Technical Column(s)
Changes to Canadian Taxation of Non-Resident Trusts
2000
4
3
Features
Tax Incentive in Hong Kong Are Lagging behind Those Available in Singapore
2000
4
3
Features
Tax Incentives for High-Tech Industries Challenges of New Millennium
2000
4
3
Features
The Importance of Tax Incentives in Attracting Foreign Direct Investment to Hong Kong: Some Recent Survey Evidence
2000
4
2
HK Technical Column(s)
The Pong Case: Final Encounter?
2000
4
2
HK Technical Column(s)
Planning around section 24 at the Stamp Duty Ordinance
2000
4
2
HK Technical Column(s)
Comments on Some Recent Board of Review Decisions
2000
4
2
PRC Technical Column(s)
Recent Development of VAT Regime in the PRC: A Critical Review
2000
4
2
International Technical Column(s)
Introducing a Broad-Based Consumption Tax - The Australian Experience
2000
4
2
Features
China's Association of the WTO and Its Implications for the Chinese Economy
2000
4
2
Features
The Impact of China's Accession to the World Trade Organization (WTO) on Its Tax System
2000
4
1
HK Technical Column(s)
A Review of Some Recent Board of Review Decisions
2000
4
1
PRC Technical Column(s)
Tax Reduction: Feasible for China?
2000
4
1
PRC Technical Column(s)
International Dimensions of Income in China: A Critique
2000
4
1
International Technical Column(s)
The Deductibility of Interest Expense in the United Kingdom and Australia: A Tale of Two Contrasting Approaches
2000
4
1
Features
Comments on the 1st Budget in the New Millennium
2000
4
1
Features
2000/2001 Budget Analysis: Budget Speech Buys Time for Significant Fiscal Reform
2000
4
1
Features
Hong Kong Budget 2000: No Change or Change in Disguise
2000
4
1
Features
The 2000/01 Budget: Reaffirms the Importance of Financial Stability Objective
2000
4
1
Features
Fiscal Deficits: A Structural or Cyclical Phenomenon
2000
4
1
Features
Summary of the 2000/2001 Budget and Comparison Table with Various Proposals Made by Professional Bodies
2000
4
1
Main Article
Corporate Taxation and the Investment Location Decision of Multinational Corporations
1999
3
4
HK Technical Column(s)
A Comparative Study of Double Taxation Arrangement in China with Conventional Models
1999
3
4
HK Technical Column(s)
A Review on Some Board of Review Decisions
1999
3
4
HK Technical Column(s)
2000/2001 Budget Proposals
1999
3
4
PRC Technical Column(s)
Taxation Issues Faced by Hong Kong Entities Deriving Service Fee Income in China
1999
3
4
PRC Technical Column(s)
Categorization of Processing Enterprises in the PRC to Tighten Customs Control
1999
3
4
PRC Technical Column(s)
Transfer Pricing in China - Audit Adjustments and their Implications
1999
3
4
International Technical Column(s)
US Tax Aspects of Cross-Border Mergers and Acquisitions
1999
3
4
International Technical Column(s)
Tax Implications for Foreign Investment in Myanmar
1999
3
4
Features
Making Hong Kong a Greener City
1999
3
4
Features
Tax Shifting - We Could Pay Less Tax and Protect the Environment
1999
3
4
Features
Green Taxes: Prospects and Challenges
1999
3
4
Features
Environmental Accounting Reporting and Disclosure Practices in Hong Kong: A Call to the Accounting Profession
1999
3
4
Main Article
Interaction of Tax Planning and Financial Reporting: Reaction of Canadian Corporations to the Taxation of Preferred Dividends
1999
3
3
HK Technical Column(s)
The Pong Case: Episode II
1999
3
3
HK Technical Column(s)
Comments on Some Board of Review Decisions
1999
3
3
PRC Technical Column(s)
Tax Appeals Procedures in China
1999
3
3
International Technical Column(s)
Hong Kong Tax System - The Simplest Tax System in South East Asia?
1999
3
3
International Technical Column(s)
VAT in New Zealand: The Experience of the Goods and Services Tax (GST)
1999
3
3
Features
E-Commerce - Challenges and Opportunities
1999
3
3
Features
A Matter of Trust -The Development of WebTrust
1999
3
3
Features
From Ideas to Marketable Products and Services: The Financing of Innovation
1999
3
3
Main Article
An Analysis of the Taxation of Income from Capital in the Asian Region
1999
3
2
HK Technical Column(s)
A New Era for Tax Investigation in Hong Kong
1999
3
2
HK Technical Column(s)
Comments on Some Board of Review Decisions
1999
3
2
PRC Technical Column(s)
Taxation of International Transport and Shipping Companies Operating in Mainland China
1999
3
2
International Technical Column(s)
The Tax Sparing Provision in Singapore's Tax Treaty Policy - A Commentary
1999
3
2
International Technical Column(s)
Anti-Dumping Duties on PRC Exports to the European Union: Compliance and Planning
1999
3
2
Features
Tax Reform Seeking Politics: The Four Dimensions of Tax Policy-Making
1999
3
2
Features
Consumption Tax - Is It Feasible in Hong Kong?
1999
3
2
Features
Consumption-Based Taxation in Hong Kong
1999
3
2
Features
A Broad-Based Consumption Tax for Hong Kong?
1999
3
2
Main Article
Gender Differences in Tax Compliance
1999
3
2
Main Article
Anti-Avoidance in Hong Kong Estate Duty: From Kwok to Pong
1999
3
1
HK Technical Column(s)
A Tax Consideration Between Rental Refund and Home Loan Interest Relief
1999
3
1
HK Technical Column(s)
Comments on Some Board of Review Decisions
1999
3
1
PRC Technical Column(s)
Hong Kong and PRC Tax Issues of Debt Restructuring
1999
3
1
PRC Technical Column(s)
Tax Audits on Foreign Investment Enterprises in China
1999
3
1
International Technical Column(s)
The Valuation and Transfer Pricing of Intellectual Property
1999
3
1
International Technical Column(s)
Tax Implication on Derivative Financial Instruments : A Malaysian Perspective
1999
3
1
Features
Highlights of the 1999/2000 Budget and Comparison Table with various Proposals Made by Professional Bodies
1999
3
1
Features
The Hong Kong Budget 1999/2000 Taxation Aspects
1999
3
1
Features
Not Much Said By Donald in 1999/2000 Budget
1999
3
1
Features
Comments on the Hong Kong 1999/2000 Budget
1999
3
1
Features
Hong Kong SAR Budget Strategy: Are We Headed in a New Policy Direction?
1998
2
4
HK Technical Column(s)
What Constitutes a Change of Intention?
1998
2
4
HK Technical Column(s)
Hong Kong's Once - and Future? - Capital Gains Tax
1998
2
4
HK Technical Column(s)
Comments on Some Board of Review Decisions
1998
2
4
HK Technical Column(s)
1999/2000 Budget Proposals
1998
2
4
PRC Technical Column(s)
Oil Taxation in China - Implications for Foreign Companies
1998
2
4
PRC Technical Column(s)
Implementation of Inheritance Tax in the PRC
1998
2
4
International Technical Column(s)
The Tax Aspects of an Offshore Trust - A Canadian Example
1998
2
4
Features
Give Wholesale Sales Tax a Fair Hearing in Hong Kong
1998
2
4
Features
Hong Kong Budget 1999/2000 - A Preview
1998
2
4
Features
Tax Policy under Economic Recession in Hong Kong: Challenges for the 1999/2000 Budget
1998
2
3
HK Technical Column(s)
New Deductions for Hong Kong Income Tax
1998
2
3
HK Technical Column(s)
Advance Rulings System
1998
2
3
HK Technical Column(s)
Comments on Some Board of Review Decisions
1998
2
3
HK Technical Column(s)
Flexible Benefit Plan and Its Hong Kong Tax Implications
1998
2
3
PRC Technical Column(s)
Taxation of Services Provided by Foreign Enterprises in China
1998
2
3
PRC Technical Column(s)
Value Added Tax on Export - Impacts on Foreign Investment Enterprises
1998
2
3
PRC Technical Column(s)
PRC Individual Income Tax - Its Recent Development in Law and Practice
1998
2
3
International Technical Column(s)
New Conduit Tax Relief Regime Introduced for Non-Resident Investors in New Zealand
1998
2
3
Features
ORSO/MPF Interface - Options for Employers
1998
2
3
Features
Taxation Aspects of Retirement Arrangements
1998
2
3
Features
Mandatory Provident Fund - A Comparison of Hong Kong's Proposal with Schemes Currently Operated in Other Countries
1998
2
3
Main Article
Accounting in Tax Law: Timing for Deduction
1998
2
2
HK Technical Column(s)
Recent Developments in Revenue Law
1998
2
2
HK Technical Column(s)
Comments on Some Board of Review Decisions
1998
2
2
HK Technical Column(s)
New Relief for Professional Reinsurers
1998
2
2
HK Technical Column(s)
Tax Due Diligence
1998
2
2
HK Technical Column(s)
A Discussion of the Revenue's Investigative Power under the Inland Revenue Ordinance
1998
2
2
PRC Technical Column(s)
Deed Tax in China: What Are Its Implications for Foreign Investors?
1998
2
2
PRC Technical Column(s)
PRC Tax Implications for Hong Kong Service Companies Operation in the Mainland
1998
2
2
International Technical Column(s)
Appeals to the Inland Revenue Board of Revenue - Is there a Need to Reform?
1998
2
2
International Technical Column(s)
Simplified Equity Classification Rules Provide Flexibility to US Taxpayers in Organising Their Business Structures in Foreign Countries
1998
2
2
Features
Tax Issues Associated with Credit Derivatives
1998
2
2
Features
Taxation of Financial Institutions in Hong Kong
1998
2
2
Features
The Special Tax Treatments of Financial Institutions
1998
2
1
HK Technical Column(s)
Comments on Some Board of Review Decisions
1998
2
1
HK Technical Column(s)
Present Trends of Penalties Imposed by the Inland Revenue Department
1998
2
1
PRC Technical Column(s)
Restructuring of Red Chips for Listing in Hong Kong
1998
2
1
PRC Technical Column(s)
Foreign Banking in China
1998
2
1
PRC Technical Column(s)
Developments in China's Customs Duty Policies on Importation of Equipment by Foreign Investors
1998
2
1
International Technical Column(s)
Tax and Electronic Commerce
1998
2
1
International Technical Column(s)
Double Taxation Arrangement between PRC and Hong Kong -- Use of a Hong Kong Company in International Tax Planning
1998
2
1
International Technical Column(s)
Tax Treaties for Hong Kong
1998
2
1
Features
A Summary of the 1998/99 Budget
1998
2
1
Features
Comparison of the 1998/99 Budget with Various Proposals Made by Professional Bodies
1998
2
1
Features
Comments on the Hong Kong 1998/99 Budget
1998
2
1
Features
The Hong Kong Budget 1998/99 -- A Generous Budget for a Lean Year?
1998
2
1
Features
A Budget That Has Breadth But Not Depth
1998
2
1
Features
The Hong Kong Budget 1998/99
1998
2
1
Features
Hong Kong Budget 1998/99 and Proposed Legislative Changes
1998
2
1
Features
Hong Kong: Is the 1998/99 Budget Over Conservative?
1998
2
1
Main Article
Effects of Taxation and Rewarding Systems on Managerial Performance
1997
1
4
HK Technical Column(s)
Recent Developments in Revenue Law
1997
1
4
HK Technical Column(s)
Comments on Some Board of Review Decisions
1997
1
4
HK Technical Column(s)
Deduction of Severance Payments -- The Cosmotron Case
1997
1
4
HK Technical Column(s)
Change of Shareholding Interest: A Revisit of Sharkey v Wernher Principle on Chargeability of Notional Profits
1997
1
4
HK Technical Column(s)
Profits Tax Review
1997
1
4
HK Technical Column(s)
1998/99 Budget Proposals
1997
1
4
PRC Technical Column(s)
Due Diligence Reviews in China
1997
1
4
PRC Technical Column(s)
A Wholly Foreign Owned Trading Company in Free Trade Zone
1997
1
4
PRC Technical Column(s)
Retail Business with Foreign Investment in the PRC
1997
1
4
International Technical Column(s)
International Anti-Avoidance
1997
1
4
International Technical Column(s)
The Harmonisation of Corporate Taxation in the European Union: Over Thirty Years of Debate and Still a Long Way to Go
1997
1
4
Features
Taxation of International Airlines in Hong Kong
1997
1
4
Features
Aircraft Financing & Tax-based Leasing
1997
1
4
Features
Leveraged Leasing of Aircraft in Hong Kong
1997
1
3
HK Technical Column(s)
Tax Audit Indicators
1997
1
3
HK Technical Column(s)
Issues Concerning Double Taxation and Tax Relief in Hong Kong after July 1997
1997
1
3
HK Technical Column(s)
Recent Changes in Tax Law and Practice
1997
1
3
HK Technical Column(s)
Source of Interest Income -- An Area of Uncertainty
1997
1
3
HK Technical Column(s)
Comments on Some Board of Review Decisions
1997
1
3
PRC Technical Column(s)
Taxation Aspect of Mergers & Acquisitions of Foreign Investment Enterprises in the PRC
1997
1
3
PRC Technical Column(s)
An Overview of Double Taxation on Cross-border Transactions between China and the Hong Kong Special Administrative Region
1997
1
3
PRC Technical Column(s)
A Revisit on Customs and Tariff Exemption Policy: The Case for the PRC Foreign Invested Property Developers
1997
1
3
PRC Technical Column(s)
PRC Tax Withholding -- An Overview from a Practical Perspective
1997
1
3
Features
Capital Gains Tax Does Not Suit Hong Kong
1997
1
3
Features
Taxation of Real Property in China -- Implications for Return on Investment
1997
1
3
Features
A Study of the Tax Considerations for Real Property Investment in some Asian-Pacific Countries
1997
1
3
Main Article
Hong Kong: Revenue Policy Under the British Administration
1997
1
2
International Technical Column(s)
Unit Trust and Mutual Fund Corporations: A Tax Perspective in Hong Kong
1997
1
2
International Technical Column(s)
The Privy Council Decision on Wharf Properties Limited: Interest Deductions in Hong Kong
1997
1
2
International Technical Column(s)
Comment on Some Board of Review Decisions
1997
1
2
International Technical Column(s)
Common Errors in Canadian Immigrant Tax Planning
1997
1
2
International Technical Column(s)
Unification of China's Income Tax Laws for Foreign Enterprises and Domestic Enterprises
1997
1
2
International Technical Column(s)
Business Tax in China
1997
1
2
International Technical Column(s)
Transfer Pricing in China
1997
1
2
International Technical Column(s)
Individual Income Tax (IIT) for Foreign Expatriates Working in China
1997
1
2
Features
The Development of the Region's Securities and Futures Markets in the Next Decade: The Role of Regulation
1997
1
2
Features
PRC Taxation on Share Transactions
1997
1
2
Features
Taxation of Share Options
1997
1
2
Features
A Study on the Charge of Transfer Tax on Stock Transactions in Hong Kong as Compared with Some Asian-Pacific Countries
1997
1
2
Main Article
Managerial Tax Planning -- Principles and Applications (part 2)
1997
1
1
International Technical Column(s)
Changes in Hong Kong Income Tax Law and Practice in 1996
1997
1
1
International Technical Column(s)
Locality of Profits in Hong Kong: Recent Cases
1997
1
1
International Technical Column(s)
Comments on Some Board of Review Decisions
1997
1
1
International Technical Column(s)
Chinese Holding Company
1997
1
1
International Technical Column(s)
Exemption of Tariffs on Import of Equipment and Materials by Foreign
1997
1
1
International Technical Column(s)
Recent Developments in Taxation of Resident Representative Offices
1997
1
1
Features
A Summary of the 1997/98 Budget
1997
1
1
Features
Comparison of Budget Proposals by Various Professional Bodies
1997
1
1
Features
Comments on the Hong Kong 1997/98 Budget
1997
1
1
Main Article
Managerial Tax Planning -- Principles and Applications (part 1)
1997
1
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Main Article
Hong Kong Estate Duty: Basic Principles, Misconceptions, Planning Tips