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The MPF Default Investment Strategy for Enhancement of the Hong Kong Mandatory Provident Fund System

7 April 2017

In BDO April 2016 publication on updates of amendments to Mandatory Provident Fund (MPF) legislation (www.bdo.com.hk/en-gb/insights/publications/apercu), we highlighted the major initiatives to be imp...Read More


Recent Amendments to Listing Rules Relating to Connected Transactions

24 Nov 2014

Disclosure of connected transactions is one of the key obligations of Hong Kong listed companies under the Hong Kong Stock Exchange Listing Rules (the Listing Rules). In the first quarter of 2014, The...Read More


What matters to employers in 2014?

20 July 2014

Some legislative amendments that have an impact on employers have been implemented since our article “What matters to employers in 2013?” appeared in the April 2013 issue. For instance, the statutory ...Read More


What is Big Data and What Do Business Leaders Need to Know about Them?

16 July 2014

The term “Big Data” is gaining popularity in today’s Information Age. As technology and service vendors continue to power up Big Data solutions, business leaders are struggling to understand what this...Read More


Managing data security and privacy

25 April 2014

The increasing use of the internet and new technologies in the past decade has led to a growth in the volume of personal data being collected, stored and used by businesses and government agencies aro...Read More


Can labour dispute be avoided?

18 April 2014

Labour disputes can have many causes. They include situations that employers could avoid if they clearly and unambiguously lay down the terms of employment in their employment contracts...Read More


Anti-money laundering, counter-terrorist financing, FATCA – are you compliant?

17 April 2014

Although the level of crime in Hong Kong is relatively lower than in other parts of the world, and there are thus fewer sources of illicit proceeds being generated here, the risk of the underworld usi...Read More


Time to Revisit and React

2 Sept 2010

Most people do business in China or with China nowadays. As a business person, you may wonder whether you will get caught up in China’s tax regime, even if you do not have a legal entity in China. If ...Read More


New Rules on the Calculation of Corporate Income Tax for Nonresident Enterprises in China

2 Sept 2010

The State Administration of Taxation (SAT) on 20 February 2010 issued tax circular Guoshuifa [2010] No. 19 (Circular 19) entitled “Administrative Measures for the Collection of Corporate Income Tax (C...Read More


New Regulations Governing Representative Offices in China

2 Sept 2010

On 4 January 2010, the State Administration for Industry and Commerce and the Ministry of Public Security jointly issued Gongshangwaiqizi [2010] No. 4 (Circular 4)...Read More


The Inland Revenue Department’s Stance on Inter-company Pricing with Treaty and Non-treaty Countries

29 July 2010

In recent years, transfer pricing has become a key issue for most multinational corporations engaging in cross-border business. Global integration and new business practices make today’s cross-border ...Read More


The Compliance Guidelines for Enterprise Internal Controls

29 July 2010

Following the release of the Basic Standard for Enterprise Internal Control (Basic Standard) in June 2008, China’s Ministry of Finance, the China Securities Regulatory Commission, National Audit Offic...Read More


China State Administration of Taxation Strengthens Tax Administration of Equity Transfer by Non-resident Enterprises

22 June 2010

The State Administration of Taxation (SAT) in China issued GuoShuiHan No. 698 (Circular 698) to strengthen the tax administration of equity transfer by non-resident enterprises on 10 December 2009...Read More


Improvements to HKFRSs 2010

22 June 2010

In May 2010, the International Accounting Standards Board (IASB) published Improvements to IFRSs (2010 Improvements) which makes minor amendments to a number of International Financial Reporting Stand...Read More


DIPN 46 - Guidelines on Transfer Pricing Methodologies and Related Issues

4 May 2010

In early December 2009, the Hong Kong Inland Revenue Department (“IRD”) published the long-awaited Departmental Interpretation and Practice Notes No. 46 (“DIPN 46”) on “Transfer Pricing Guidelines – M...Read More


Compensation for Loss of Office

4 May 2010

On 30 October 2009, the Court of Appeal (COA) handed down its judgment on the case of Fuchs, Walter Alfred Heinz v The Commissioner of Inland Revenue (CIR). It held that two payments made to the taxpa...Read More


The Trading Activities of Charities

4 May 2010

On 27 January 2010, the Court of First Instance (CFI) handed down its judgment on the Church Body of the Hong Kong Sheng Kung Hui and Hong Kong Sheng Kung Hui Foundation (SKH) v The Commissioner of In...Read More


Exchange of Information

4 May 2010

The Inland Revenue Ordinance has been amended to align it with current international standards concerning the exchange of information (EoI) under comprehensive avoidance of double taxation agreements ...Read More


Have Reforms Helped Companies Comply with Sarbanes-Oxley Section 404 More Efficiently?

14 Jan 2010

The Study of the Sarbanes-Oxley Act of 2002 Section 404: Internal Control over Financial Reporting Requirements (the Study) was released by the Office of Economic Analysis of the US Securities and Exc...Read More


China strengthens measures to administer and collect non-residents' taxes

12 Nov 2009

To prevent the loss of tax revenue from non-residents who derive taxable income from China, the State Administration of Taxation (SAT) this year published various circulars to tighten tax collection...Read More

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