Author: Dora LeePublisher:
ISBN: 9789629999988
Category : Taxation
Languages : en
Pages : 656
Book Description
Advanced Taxation in Hong Kong
Author: Dora LeePublisher:
ISBN: 9789629999988
Category : Taxation
Languages : en
Pages : 656
Book Description
Hong Kong Master GAAP Guide -8th edition
Author: Publisher: CCH Hong Kong Limited
ISBN: 9789881754523
Category :
Languages : en
Pages : 1108
Book Description
Advanced Taxation in Hong Kong
Author: Lai-yee Lee Lo (Dora)Publisher:
ISBN: 9789880059377
Category : Tax accounting
Languages : en
Pages : 775
Book Description
Advance Tax Rulings and Principles of Law
Author: Carlo Romano (juriste).)Publisher: IBFD
ISBN: 9076078491
Category : EU
Languages : en
Pages : 579
Book Description
Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
Hong Kong Master Tax Guide 2008/09
Author: Publisher: CCH Hong Kong Limited
ISBN: 9789881754516
Category : Income tax
Languages : en
Pages : 904
Book Description
Introducing an Advance Tax Ruling (ATR) Regime
Author: Mr.Christophe WaerzeggersPublisher: International Monetary Fund
ISBN: 1484375041
Category : Business & Economics
Languages : en
Pages : 14
Book Description
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Hong Kong Taxation
Author: Ayesha Macpherson LauPublisher: 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.
Hong Kong Offshore Tax Guide Volume 1 Strategic, Practical Information, Regulations
Author: IBP, Inc.Publisher: Lulu.com
ISBN: 1433022125
Category : Business & Economics
Languages : en
Pages : 280
Book Description
Hong Kong Offshore Tax Guide
Advances in Taxation
Author: John HasseldinePublisher: Emerald Group Publishing
ISBN: 1835495842
Category : Business & Economics
Languages : en
Pages : 257
Book Description
Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.
Hong Kong Taxation
Author: Lau Macpherson, AyeshaPublisher: 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.