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

 

Tax Treaty-Related Measures to Prevent BEPS

 

  • The MLI's Mutual Agreement Procedure: India, Russia, and the United Kingdom, Tax Notes International, Volume 101, Number 7, February 15, 2021 [read]
  • 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, IBFD Publication BV, 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 [read]; HK Trade Development Council [read]
  • 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, 28 February 2019 [read]
  • Interpreting the MLI: A Guide to Analyzing the Treaty and Its Capital Gain Article, Tax Notes International, Volume 92, Number 9, November 26, 2018 [read]
  • 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 [read]
  • What is a DTA and how does it work?, Economists' Pick, Economic Forum, Hong Kong Trade Development Council, 24 Feb 2015 [read

 

Common Reporting Standards and Automatic Exchange of Tax Information

 

  • 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 [read]
  • 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
  • An Update on Hong Kong’s Commitment to Automatic Exchange of Information in Tax Matters, Hong Kong Trade Development Council, 11 Oct 2016 [read] 

 

 

 

 

 

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 [Read] (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 October 2014 [Read]
  • 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 October 2014 [Read]

 

 

 

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 [Read]
  • Hiding in Plain Sight: How non-US persons can legally avoid reporting under both FATCA and GATCA [Read]