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Essential topics

Contributing Authors
Clifford Chance
Kenneth Leung
Des Voeux ChambersJonathan Chang, Mr. Chua Guan-Hock, S.C.
Ho, Wong & Wong
Duffy Wong
Thomas Lee and Partners Ltd.Thomas Lee
Clifford Chance
Elaine Chen, Alex Wong, Celine Leung
Des Voeux ChambersJonathan Chang, Mr. Chua Guan-Hock, S.C.
KPMG Tax Limited,
Michael Olesnicky, Derek Yan, John Kondos, Chloe Li,
Joshua McGarey, Sunkyung Bae, Kenix Wu
MacquarieJonathan Culver
MazarsAnthony Tam
Minter EllisonEdward Lean
Morrison & FoersterMatthew Lau, Remmelt A. Reigersman
PKF Tax and Business Consultants LimitedDavid Cho, K Kwan
Squire Patton BoggsPatricia Woo
Tax ChambersLawrence Man
Zhong LunKevin Lee, Peter Chen
Key development
      News analyses
Salaries tax
    Salaries tax administration
    Scope of charge and source rules
    Chargeable income
    Deductions and allowances
Profits tax
    Basic principles
    Deductible expenses
    Double tax treaties
Taxation of finance
    Debt financing
    Islamic financing and tax
International taxation
    Transfer pricing
    Base erosion and profit shifting
    Jurisdictional guides
Stamp duty
    Stamp duty – who does it apply to?
    Transactions involving real estate
Mergers and acquisitions
    Tax considerations in M&A
    Due diligence

Tax information exchange and FATCA

    General anti-avoidance
    Ramsay principle
Business structures and reorganisations
    Forms of business vehicle
Tax management and investigations
    Penalties and time limits
    Objections and appeals
PRC tax from Lexis®China
    Tax updates
Taxation of funds
    Hedge funds
    Private equity and venture capital
    Authorised collective investment       funds