Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce.

Format:

Book

Author/Creator:

Lau, Ayesha Macpherson, author.

Pearce, Justin (Lawyer), author.

Language:

English

Subjects (All):

Taxation--Law and legislation--China--Hong Kong.

Taxation.

Physical Description:

1 online resource (li, 953 pages) : illustrations

Edition:

2016-17 edition.

Place of Publication:

Sha Tin New Town, Hong Kong : The Chinese University Press, [2016]

Summary:

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.

Contents:

Intro

Title Page

Copyight Page

Table of Contents

Acknowledgement

Preface to 2016-17 Edition

Abbreviations

Latin Words and Phrases

Table of Cases

Board of Review Decisions

IRO, IRR and SDO

Chapter 1 General Scheme ofTaxation in Hong Kong

Chapter 2 Property Tax

Chapter 3 Salaries Tax

Chapter 4 Profits Tax

Chapter 5 Depreciation Allowances

Chapter 6 Personal Assessment

Chapter 7 Returns and Information toBe Supplied, Penalties

Chapter 8 Assessments andPayment of Tax

Chapter 9 Objections and Appeals

Chapter 10 Miscellaneous Matters

Chapter 11 International Aspects of HongKong Taxation

Chapter 12 Stamp Duty

Chapter 13 Special Provisions

Index.

Notes:

Includes index.

Description based on print version record.

ISBN:

9789882377080

9882377084

OCLC:

1043598340