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Refinements to Hong Kong’s Foreign-sourced Income Exemption Regime – 2.0

If Hong Kong does not comply with the updated FSIE Guidance within the specified time frame, the EU will put Hong Kong in the blacklist and Hong Kong based entities may be subject to tax related defensive measures and administrative defensive measures imposed by the EU Member States.  

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Can ChatGPT Replace Human Valuers?

In this article, we'll explore the capabilities of ChatGPT, compare it with the roles and responsibilities of human valuers, and discuss AI's potential advantages and limitations in the valuation process. Additionally, we will delve deeper into the hybrid approach that combines the strengths of human valuers and AI-driven tools like ChatGPT.  

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Common Valuation Pitfalls – Part I 

The valuation of businesses and assets is integral in financial reporting, IPOs and transactions. Over the years, the HKEX, the SFC and the HKICPA published their views and findings on the common issues identified in the valuation profession and the valuations prepared for financial reporting and transaction purposes. In this article, we briefly summarise the authorities’ concerns and five common valuation pitfalls for which valuation practitioners and users should remain vigilant. 

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Control Premium & Discount for Lack of Marketability Study Issue 1 – 2023

Our research issues help summarising the data extracted from HKEX. The key findings would provide you a clear view of figures about Control Premium and Discount for Lack of Marketability Study.​ 

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Alvin Lee and Joe Chan promoted to Principal of Governance, Risk & Internal Audit Service

Alvin Lee and Joe Chan promoted to Principal of Governance, Risk & Internal Audit Service Moore Hong Kong is excited to announce the promotion of Alvin Lee and Joe Chan to the position of Principal of Governance, Risk & Internal Audit Service with effect from 1 January 2023.

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Cordelia Tang promoted to Company Secretarial Director

Moore Hong Kong is excited to announce the promotion of Cordelia Tang to the position of Company Secretarial Director with effect from 1 October 2022.

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Vincy Ho promoted to Accounting Outsourcing Services Deputy Director

Moore Hong Kong is excited to announce the promotion of Vincy Ho to the position of Accounting Outsourcing Services Deputy Director with effect from 1 October 2022.  

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Promotion of Audit & Assurance Department

Moore Hong Kong is excited to announce the Audit & Assurance Department promotion with effect from 1 October 2022. Clement Tse, James Kong, Regina Mo, Brian Leung, Fiona Wu and Angel Yau will be starting their new role as Assurance Director. Alice Chan is also promoted to Assurance Principal.

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Preferred Shares Valuation

This article will explain the widely-known practice for valuing preferred shares - Option-Pricing Method, and its considerations for adoption. 

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Moore Hong Kong retained 9th place in International Accounting Bulletin Survey 2022

Moore Hong Kong recorded a 9% growth in the last year and ranked 9th place out of 50+ firms surveyed by International Accounting Bulletin.

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ESG Integration in Valuation

This article explores how the valuation of public and private companies may be impacted by the evolution of ESG considerations.

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Hong Kong Government Proposes Changes on the Foreign Source Income Exemption Regime for Passive Income

In October 2021, the EU included Hong Kong on the watchlist of non-cooperative jurisdictions for tax purposes.  The EU is of the view that the FSIE regime in Hong Kong may result in double non-taxation for offshore passive income as it does not require any conditions on the recipient entities or requirement of substantial economic presence in Hong Kong. If Hong Kong does not address the concern of the EU timely, it will be blacklisted by the EU for tax purposes.  Hong Kong-based entities may face defensive measures by the EU member states in the tax area.