https://www.deacons.com.hk/news-and-insights/publications/increase-in-civil-jurisdictional-limits-of-district-court-and-small-claims.html
Whether and when a debt can be considered bad for tax deduction purposes
https://www.ey.com/Publication/vwLUAssets/EY-hong-kong-tax-alert-9-jan-2018-fs/$FILE/EY-hk-tax-alert-issue-2-2018-fs.pdf