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8/2/2018page
February 2018 - Hong Kong to Introduce Transfer Pricing Legislation
Hong Kong has always been relying on a few provisions in its tax laws and a Departmental Interpretation Practice Note (“DIPN”) to combat tax avoidance through transfer pricing. Subsequent to joining the Organisation for Economic Co-operation and Development (“OECD”)’s inclusive framework for Base Erosion and Profit Shifting (“BEPS”) in June 2016 to counter BEPS, and publishing the outcome of the consultation exercise in July 2017, a draft bill mainly to implement key actions arising from the BEPS agenda was gazetted (Inland Revenue (Amendment) (No. 6) Bill 2017) (“Amendment Bill”) on 29 December 2017. It is expected to be passed before the summer of 2018.
1/2/2018page
January 2018 - Introduction of Two-Tier Profits Tax Rates System in Hong Kong
After the Chief Executive presented in her maiden Policy Address in October 2017 that a two-tier profits tax rates system will be introduced in Hong Kong, the Inland Revenue (Amendment) (No. 7) Bill 2017 (the “Bill”) was gazetted on 29 December 2017 in order to seek to implement the above system. Once enacted, the two-tier profits tax rates system will be effective from the year of assessment 2018/2019.
30/1/2018page
2018年1月刊 - 境外投資者在中國在投資遞延繳納預提所得稅（“預提稅”）
根據《企業所得稅法》，政策變化前，除可根據稅收條約享受更低的優惠稅率外，非居民企業就取得來源於中國境內的股息所得應按10%的稅率徵收預提所得稅。 2017年8月，國務院推出了一系列致力於改善境外投資者在中國投資環境的措施，其中包括了允許境外投資者享受遞延繳納預提所得稅的政策。
29/1/2018page
亞太區業務營運指南 2017-2018
Mazars' Doing Business in Asia Pacific is a practical guide for businesses who have invested or are looking to invest in the region.
17/1/2018page
Beyond the GAAP - December 2017 Issue
2017 ended fairly quietly, since the European Commission had already endorsed several texts in November and the IASB’s December meeting decided to postpone publication of most of its texts and draft texts, with the exception of the annual improvements to IFRSs, which we discuss in this month’s ‘A closer look’ study. This being the case, the implementation of IFRS 9 and IFRS 15 in January 2018 will be more than enough to keep entities and their auditors busy, on top of the preparation of the 2017 financial statements.
4/1/2018page
“下一代” —Prospective CPA 雜誌 (2018年114號春季刊)
鑑證服務部執業董事佘勝鵬登上Prospective CPA 雜誌 2018年114號春季刊，他談到了會計行業和下一代的未來展望。
27/12/2017page
量化解決方案
自金融危機以來，由於來自監管環境和市場波動加劇的壓力不斷加大，銀行必須提升估值模型的一致性，並加強其估值過程，以便健立一個穩健的框架來管理他們所有面臨的風險。
27/12/2017page
金融服務（銀行）
銀行機構時常處於一個多變的環境中。銀行業需要持續而積極地參與到遵行法例，預測法規議程動態，提高客戶對解決方案的滿意度， 信息技術系統轉換的限制性問題等各種事務中。
27/12/2017page
Beyond the GAAP - November 2017 Issue
Over the past decade, the IASB has been working on the process of converging IFRS with US GAAP, and this month saw EU endorsement of the remaining resulting standards. With implementation now set to go ahead, this marks the end of a chapter. The one remaining major standard awaiting endorsement – namely IFRS 17 - Insurance Contracts – was not a joint project with the FASB, and moreover is not scheduled for endorsement until the end of next year.
21/12/2017page
2017年12月刊 - 非居民企業所得稅源泉扣繳時點新規定
2017年10月，國家稅務總局頒佈了《國家稅務總局關於非居民企業所得稅源泉扣繳有關問題的公告》（國家稅務總局公告 [2017] 第37號）（下稱“37號公告”），37號公告已於2017年12月1日起正式施行。
7/12/2017page
Article #3: Embracing A Pattern of Change - Business Model Innovation across Banking, Insurance and Asset Management
In this third article of our thought leadership programme around the transformation of Financial Services, we are focusing on how new business models are emerging.
7/12/2017page
HKFRS /IFRS9 實施：金融機構面臨的挑戰
2014年7月，國際會計準則理事會（IASB）發布了新金融工具準則的最終版本IFRS 9。隨後，2014年9月，香港會計師公會也發布了相同的準則HKFRS9（2014） 金融工具，以保持與國際財務報告準則的趨同。
7/12/2017page
“無形資產的法定所有權與經濟實體” - “亞太稅務雜誌”2017年21卷第二刊
中審眾環(香港)執行董事譚振雄先生在 “亞太稅務雜誌”2017年21卷第二刊發表了文章“無形資產的法定所有權與經濟實體”。在文章裡，譚振雄討論了經濟合作暨發展組織 (“OECD”) 對於BEPS行動計劃8-10 的看法。
27/11/2017page
Beyond the GAAP - October 2017 Issue
The IASB has put some last-minute finishing touches to IFRS 9, with an amendment on debt instruments with symmetric prepayment options and with the inclusion (in the Basis for Conclusions) of its analysis of the standard’s provisions on the modification of financial liabilities. All that remains is for the European Union to accelerate the endorsement of the amendment so that European entities do not have to switch accounting policies between 2018 and 2019!
10/11/2017page
Global Ecommerce Study 2017
Digitalisation is changing the way retailers sell goods and services, as well as the way that customers purchase them, bringing a multitude of opportunities and new risks.
31/10/2017page
MAZARS通過收購規範性分析專家”Zettafox”持續發展數字化轉型服務
MAZARS是一家專注於審計，諮詢和會計，稅務和法律服務的國際集團，我們很榮幸地宣布收購規範性分析和數據專家Zettafox。Zettafox的三位聯合創始人兼經理Patrick Zerbib，Marc Atallah和Luis Belmar Letelier將成為法國MAZARS公司的合夥人。
26/10/2017page
Beyond the GAAP - September 2017 Issue
After a quiet summer on the accounting front, September started brightly with two exposure drafts and a Practice Statement from the IASB.
12/10/2017page
October 2017 - Two-tier Tax Systems for SMEs and New Incentives for Innovation and Technology Sector
The Chief Executive, Ms Carrie Lam, presented her maiden policy address today. Ms Lam reported that the inflation rate has dropped for 6 consecutive years and the latest unemployment rate is dropping to 3.1%, the lowest level in recent two decades. She estimated the overall GDP growth rate of Hong Kong will go higher than 3.5%, better than the annual average of 2.9% over the past decade.
9/10/2017page
Article #2: Regulatory reform in uncertain times - No rest for the weary
In this second article of our thought leadership programme around the transformation of Financial Services, we are discussing how financial services firms are dealing with a continued flood of regulation.
9/10/2017page
Article #1 : The marriage of high tech and high finance
In this first article of our thought leadership programme around the transformation of Financial Services, we are discussing how technological disruptors are impacting the global financial services industry.
9/10/2017page
廣東地稅赴港培訓十五週年座談會
4/10/2017page
Mazars 2017 Luxury Study
In response to a world shaken by increasing global economic volatility, the luxury industry is starting to focus on sustainability and ethics. Respect for the environment, recycling materials and innovating new ones, integrity throughout the value chain, collaborative and digital economy, and social entrepreneurship are among the strategic priorities for luxury companies.