Contents

 

International tax and exchange of information

Hong Kong financial accounting

PRC-VAT

PRC-income tax

Tax planning

Recommended Articles

 


 

 

International tax and exchange of information

  • Applying the Multilateral Instrument's Specific Activity Exemption, Tax Notes International, December 16, 2019 [read]
  • Multilateral Instrument: an Analysis of the Option and Notification Provisions with Reference to the Prevention of Treaty Abuse Article, Asia Pacific Tax Bulletin, 2019 (Volume 25), No. 5, 13 August 2019 [pre-print version]; [read]
  • Analysis on the Application of Articles 7(6) and 7(7) of the Multilateral Instrument to Covered Tax Agreement, Mondaq []; HK Trade Development Council []
  • Application of the Mutual Agreement Procedure Article of the MLI to Covered Tax Agreements, Asia Pacific Tax Bulletin, 2019 (Volume 25), No. 2, IBFD Publication, BV [read]
  • Interpreting the MLI: A Guide to Analyzing the Treaty and Its Capital Gain Article, Tax Notes International, November 26, 2018 [read]
  • Some Issues Relating to the Application of Hong Kong's CRS Rules, Asia Pacific Tax Bulletin, 2017 (Volume 23), No. 5, IBFD Publication, BV [read], 
  • Reporting by Trust Companies and Trusts under Hong Kong's CRS rules, Tax Notes International, October 2, 2017 [read] [copyright]
  • Comments on Hong Kong's AEOI legal framework, Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 28 July 2017 []
  • Recent Developments in Hong Kong's Exchange of Information Rules, Asia Pacific Tax Bulletin, 2016 (Volume 22), No. 6, IBFD Publication, BV [published version], Chinese translation [Full version
  • Multilateral Instrument: Analysis on the Application of the Entry-into-Force and the Entry-into-Effect Articles to Covered Tax Agreements, Economic Forum, Hong Kong Trade Development Council, 2 Sept 2019 []
  • An Update on Hong Kong’s Commitment to Automatic Exchange of Information in Tax Matters, Hong Kong Trade Development Council, 11 Oct 2016  
  • What is a DTA and how does it work?, Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 24 Feb 2015 [] 

 

 

Financial Accounting

  • Financial Year and Related Legal Concept under the Companies Ordinance (Cap 622), A Plus, Official Journal of the Hong Kong Institute of Certified Public Accountants, January 2015  [Read] (English version)
  • Financial Year and Related Legal Concept under the Companies Ordinance (Cap 622), Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 2 December, 2014  (Chinese version)
  • A Summary on the conditions for the Reporting Exemption under the 2014 HK Companies Ordinance (Part 1), Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 11 Oct, 2014
  • A Summary on the conditions for the Reporting Exemption under the 2014 HK Companies Ordinance (Part 2), Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 21 Oct 2014

 

PRC - VAT

  • An Overview of the VAT Export Refund Rules in China, Tax Notes International, Volume 49, Number 2, January 2008; [Read]
  • PRC: Tax Planning for VAT, Tax Planning International Asia-Pacific Focus, BNA International Inc., July 2007; [Read]
  • PRC VAT and Customs Rules on Import-Export Transactions, Tax Notes International, Volume 43, Number 3, July 2006; [Read]
  • VAT on Domestic Transactions in the People's Republic of China, Tax Notes International, Volume 42, Number 3, April 2006;[Read]

 

Income Tax

  • Commentary on Hong Kong’s Tax Treaties, Asia-Pacific Tax Bulletin, Volume 13, Number 2, 2007, IBFD Publications BV;[Read]
  • PRC Tax Issues on Employment Income, China Tax Intelligence, Vol. 2, No. 4, October 2006; [Read]
  • Taxation of Representative Office in China, Asia-Pacific Tax Bulletin, Volume 10, No. 8, 2004, IBFD Publications BV. [Read]
  • Taxation of Hong Kong Residents and Foreign Nationals, Asia-Pacific Tax Bulletin, Volume 6, No. 1, 2000, IBFD Publications BV. [Read]
  • Issues concerning Double Taxation and Tax Relief in Hong Kong after July 1997, The Taxation Institute of Hong Kong, Volume 1, No. 3, Autumn 1997; [Read Part 1] [Read Part 2]

 

Tax Planning

  • PRC: Tax Planning for VAT, Tax Planning International Asia-Pacific Focus, BNA International Inc., July 2007; [Read]
  • Tax Compliance and Planning for Trading Business in the PRC, Tax Planning International Asia-Pacific Focus, BNA International Inc., May 2007; [Read]
  • Tax Planning in respect of Trading and Re-invoicing Operations in Hong Kong, Singapore Accountants, April 1997; [Read]

Legal and Tax

  • Administration and Practice of Tax Invoices, China Tax Intelligence, Vol. 2, No. 6, December 2006; [Read]
  • Legal and Tax Issues on Commodity Trading Operations in the PRC, Tax Planning International Asia-Pacific Focus, August 2006;[Read]
  • Commodity Trading Rights in China (Bilingual), The 4th Quarter Exporters' Bulletin, 2004, The Hong Kong Exporters' Association; The Hong Kong Industrialists, Monthly Industry Magazine published by the Federation of Hong Kong Industries, December 2004 [Read]
  • Business Opportunity in China's Wholesale and Retail Distribution Sectors for Foreign Investors, The 2nd Quarter Exporters' Bulletin, 2004, The Hong Kong Exporters' Association [Read]

VAT & Customs duty

  • PRC VAT and Customs Rules on Import-Export Transactions, Tax Notes International, Volume 43, Number 3, July 2006; [Read]
  • Non-tariff Measures on Foreign Commodity Trade in China (Bilingual), Compass, Volume 11, Number 3, September 2005, Hong Kong Export Credit Insurance Corporation [Read]
  • Tariff Measures on Import-Export of Commodities in the PRC (Bilingual), Compass, Volume 11, Number 1, March 2005, Hong Kong Export Credit Insurance Corporation [Read]

Merger and acquisition

  • Issues Relating to Business Acquisition in the PRC, Tax Planning International Asia-Pacific Focus, BNA International Inc., August 2005 [Read]

Re-organization and company restructuring

  • Re-structuring FDI in China, Tax Planning International Asia-Pacific Focus, BNA International Inc., May 2009 [Read] [Update]


 

Recommended articles

  • They're All FATCA, Nirav Jonathan Dhanawade, Northwestern University School of Law, Northwestern Journal of International Law & Business, Volume 35, Issue 1, Fall, 2014 []
  • Hiding in Plain Sight: How non-US persons can legally avoid reporting under both FATCA and GATCA []

 

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