Published Articles by Mr. Chan

Financial Accounting

• A Summary on the conditions for the Reporting Exemption under the 2014 HK Companies Ordinance (Part 1), Economic Forum, Hong Kong Trade Development Council, 11 Oct, 2014

http://economists-pick-research.hktdc.com/business-news/article/Economic-Forum/A-Summary-on-the-conditions-for-the-Reporting-Exemption-under-the-2014-HK-Companies-Ordinance-Part-1/ef/en/1/1X31YC3X/1X09ZRL6.htm#sthash.4xqA6wmg.dpuf

• A Summary on the conditions for the Reporting Exemption under the 2014 HK Companies Ordinance (Part 2), Economic Forum, Hong Kong Trade Development Council, 21 Oct 2014

http://economists-pick-research.hktdc.com/business-news/article/Economic-Forum/A-Summary-on-the-conditions-for-the-Reporting-Exemption-under-the-2014-HK-Companies-Ordinance-Part-2/ef/en/1/1X31YC3X/1X09ZWGW.htm

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]

Customs

• 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]