Author: Ayesha Macpherson Lau
Publisher: The Chinese University of Hong Kong Press
ISBN: 9629965666
Category : Business & Economics
Languages : en
Pages : 944
Book Description
Wide Coverage: The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 201314 budget changes and the latest developments in taxation. Distinguished Authorship: Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum. Quick and Easy Reference: Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.
Hong Kong Taxation
Author: Ayesha Macpherson Lau
Publisher: The Chinese University of Hong Kong Press
ISBN: 9629965666
Category : Business & Economics
Languages : en
Pages : 944
Book Description
Wide Coverage: The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 201314 budget changes and the latest developments in taxation. Distinguished Authorship: Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum. Quick and Easy Reference: Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.
Publisher: The Chinese University of Hong Kong Press
ISBN: 9629965666
Category : Business & Economics
Languages : en
Pages : 944
Book Description
Wide Coverage: The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 201314 budget changes and the latest developments in taxation. Distinguished Authorship: Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum. Quick and Easy Reference: Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.
Hong Kong Taxation
Hong Kong Taxation
Author: Lau Macpherson, Ayesha
Publisher: The Chinese University of Hong Kong Press
ISBN: 962996824X
Category : Business & Economics
Languages : en
Pages : 956
Book Description
The book covers the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty. It also includes a chapter giving a general overview of international tax issues and in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
Publisher: The Chinese University of Hong Kong Press
ISBN: 962996824X
Category : Business & Economics
Languages : en
Pages : 956
Book Description
The book covers the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty. It also includes a chapter giving a general overview of international tax issues and in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
Hong Kong Taxation
Author: Ayesha Macpherson Lau
Publisher: The Chinese University of Hong Kong Press
ISBN: 9882371078
Category : Business & Economics
Languages : en
Pages : 1002
Book Description
The book covers the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty as well as a general overview of international tax issues and how they pertain to Hong Kong. It explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong; the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.
Publisher: The Chinese University of Hong Kong Press
ISBN: 9882371078
Category : Business & Economics
Languages : en
Pages : 1002
Book Description
The book covers the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty as well as a general overview of international tax issues and how they pertain to Hong Kong. It explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong; the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.
Encyclopaedia of Hong Kong Taxation
Author: Peter Geoffrey Willoughby
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :
Book Description
Hong Kong Tax Law
Author: Andrew J. Halkyard
Publisher:
ISBN: 9789888016068
Category : Taxation
Languages : en
Pages : 409
Book Description
Publisher:
ISBN: 9789888016068
Category : Taxation
Languages : en
Pages : 409
Book Description
Hong Kong Tax Law - Cases and Materials
Author: Andrew Halkyard
Publisher: MICHIE
ISBN: 9780409966107
Category :
Languages : en
Pages : 344
Book Description
Publisher: MICHIE
ISBN: 9780409966107
Category :
Languages : en
Pages : 344
Book Description
Taxation Without Representation
Author: Michael Littlewood
Publisher: Hong Kong University Press
ISBN: 9622090990
Category : Business & Economics
Languages : en
Pages : 375
Book Description
This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax profession, it corrects the notion that the territory's tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support.--Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand. He lived in Hong Kong from 1989 until 2003.--"An excellent read ... partly a matter of 'who done it?' but, even more so, of 'how did they get away with it?' Dr. Littlewood's book will prove indispensable for anyone wanting to use the Hong Kong precedent to argue for a flat rate tax system in their own country." - John Tiley, Professor of Tax Law, University of Cambridge--"Fascinating ... [This book is] a first-rate history and raises troubling questions about the necessity of linking taxes and democratic choice. The book also raises intriguing doubts about whether low taxes and low services may be an acceptable alternative model to the prevalent high-tax, high-services Western welfare state. This book should be required reading for students of political science, history, sociology and law." - Reuven Avi-Yonah, Irwin I. Kohn Professor of Law, University of Michigan-----
Publisher: Hong Kong University Press
ISBN: 9622090990
Category : Business & Economics
Languages : en
Pages : 375
Book Description
This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax profession, it corrects the notion that the territory's tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support.--Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand. He lived in Hong Kong from 1989 until 2003.--"An excellent read ... partly a matter of 'who done it?' but, even more so, of 'how did they get away with it?' Dr. Littlewood's book will prove indispensable for anyone wanting to use the Hong Kong precedent to argue for a flat rate tax system in their own country." - John Tiley, Professor of Tax Law, University of Cambridge--"Fascinating ... [This book is] a first-rate history and raises troubling questions about the necessity of linking taxes and democratic choice. The book also raises intriguing doubts about whether low taxes and low services may be an acceptable alternative model to the prevalent high-tax, high-services Western welfare state. This book should be required reading for students of political science, history, sociology and law." - Reuven Avi-Yonah, Irwin I. Kohn Professor of Law, University of Michigan-----
Hong Kong Taxation
Author: Ayesha Macpherson Lau
Publisher:
ISBN: 9789629968304
Category :
Languages : en
Pages : 0
Book Description
The book will continue to cover the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment, and Stamp Duty as well as a general overview of international tax issues and how it pertains to Hong Kong. The book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The next edition will include legislative changes up to 30 June 2017 as well as the latest developments in Hong Kong taxation, including those pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.
Publisher:
ISBN: 9789629968304
Category :
Languages : en
Pages : 0
Book Description
The book will continue to cover the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment, and Stamp Duty as well as a general overview of international tax issues and how it pertains to Hong Kong. The book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The next edition will include legislative changes up to 30 June 2017 as well as the latest developments in Hong Kong taxation, including those pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.
Hong Kong Tax Law
Author: A. J. Halkyard
Publisher:
ISBN: 9780409998986
Category : Taxation
Languages : en
Pages : 422
Book Description
Publisher:
ISBN: 9780409998986
Category : Taxation
Languages : en
Pages : 422
Book Description