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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, Ian Farrar
Accounting for investments in a fund’s financial statements has historically been relatively straightforward – almost always at fair value.