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BDO Survey: ESG Reporting Of Hong Kong Listed Companies

13 Sept 2017

Effective from 1 January 2016, every listed company in Hong Kong is required to disclose its ESG information on an annual basis....Read More


Cybersecurity – Starting with the basics

27 July 2017

For many businesses and critical infrastructures, information technology (IT) has become an enabler, rather than the facilitator it was in the past. More than ever, organisations are relying on IT to ...Read More


How Is The Evolution Of Macau’s Economy Impacting Investors’ Business Strategies?

15 June 2017

There have been some big changes since the opening of the gambling industry in Macau some 15 years ago. Today, Macau’s casino market is the largest in the world; it is thought to be seven times bigger...Read More


Regulatory headwinds impacting on Chinese offshore investment levels in 2017

22 May 2017

On reflection, 2016 was a mixed year for mergers and acquisitions (M&A) globally, given the political and economic uncertainty in many parts of the world and the greater scrutiny of mega cross-border ...Read More


Amendment to the statutory minimum wage rate in 2017

4 May 2017

The Chief Executive in Council has adopted the recommendation of the Minimum Wage Commission to increase the statutory minimum wage (SMW) rate and the Legislative Council has approved the subsidiary l...Read More


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


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


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


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


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


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


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


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

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