2013 |
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| May 2013 |
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Issue 6
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Easier access to tax treaty benefits for Hong Kong companies receiving dividends from China
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| Apr 2013 |
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Issue 5
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A new chapter in tax information exchange in Hong Kong
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| Apr 2013 |
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Issue 4
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New standard for assessing Hong Kong tax resident status with the new application forms
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| Feb 2013 |
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Issue 3
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Possible removal from Italy’s blacklist after Hong Kong signed a treaty with the country
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| Jan 2013 |
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Issue 2
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Business arrangements need to be characterised in view of the proper context and commercial reality, the court held in the Aviation Fuel Supply case
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| Jan 2013 |
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Issue 1
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One step forward in developing Islamic finance in Hong Kong
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2012 |
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| Dec 2012 |
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Issue 10
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Hong Kong signed a treaty with another significant trading partner - Canada
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| Aug 2012 |
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Issue 9
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The battle for tax relief for fixed assets used in cross-border processing trade goes on
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| Aug 2012 |
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Issue 8
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Further guidance on profits tax treatment of costs and income associated with intellectual property rights
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| Aug 2012 |
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Issue 7
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Mexico became the first North American country that signed a tax treaty with Hong Kong
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| Jun 2012 |
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Issue 6
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Unrealised gains from stock-in-trade revaluation are not "profits" chargeable to tax
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| Apr 2012 |
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Issue 5
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Source rule in ING Baring upheld by the Court of Appeal in the Li & Fung case
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| Mar 2012 |
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Issue 4
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Hong Kong launches Advance Pricing Arrangement programme
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| Mar 2012 |
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Issue 3
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Tax deduction on recharge of share-based payments: a change in tide
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| Mar 2012 |
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Issue 2
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First transfer pricing advance ruling in Hong Kong
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| Jan 2012 |
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Issue 1
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Transfer pricing takes a step forward in Hong Kong with the launch of an advance pricing agreement program
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2011 |
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| Dec 2011 |
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Issue 11
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Tax deduction for the acquisition costs of specified intellectual property rights is finally in place
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| Nov 2011 |
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Issue 10
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To what extent does Hong Kong meet the international standard of exchange of information?
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| Nov 2011 |
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Issue 9
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The latest development in interpreting the concept of permanent establishment in a treaty context
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| Sep 2011 |
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Issue 8
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Taxation of business profits of non-resident companies in Hong Kong in a treaty context
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| Aug 2011 |
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Issue 7
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Interpreting the concept of "beneficial owner" - A challenge to applying Hong Kong's expanding treaty network
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| Aug 2011 |
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Issue 6
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Court judgement on the taxability of a lump sum payment received upon termination of a franchise agreement (Aviation Fuel Supply Co v CIR)
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| Jul 2011 |
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Issue 5
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Recent court decision on taxability of unrealised gains brings nice cheer to taxpayers
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| Jun 2011 |
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Issue 4
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Comprehensive double tax agreements with Iberian countries
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| May 2011 |
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Issue 3
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Source rule in ING Baring upheld by the court in determining the locality of sourcing commission income
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| Feb 2011 |
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Issue 2
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Hong Kong signed comprehensive double tax agreement with Switzerland
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| Jan 2011 |
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Issue 1
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Hong Kong signed comprehensive double tax agreement with New Zealand |
2010 |
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| Dec 2010 |
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Issue 12
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Signing of the much anticipated Hong Kong / Japan comprehensive double tax agreement
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| Dec 2010 |
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Issue 11
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Signing of the Hong Kong / France comprehensive double tax agreement
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