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By Nick Dignan, Kenneth Wong, David Smith, Scott Lindsay, Jeremy Ngai, Anthony Tong, Paul Ho, Angelica Kwan
Hong Kong and the US signed a tax information exchange agreement (TIEA) on 25 March 2014.
By Peter Ng, Edwin Wong, Charles Lee
On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').
By Paul Walters, Paul Walters, Ian Farrar, Ian Farrar, Ian Farrar, Ian Farrar
Accounting for investments in a fund’s financial statements has historically been relatively straightforward – almost always at fair value.