Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Garry Laird.

Format:

Book

Author/Creator:

Lau, Ayesha Macpherson, author.

Laird, Garry, author.

Language:

English

Subjects (All):

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

Taxation.

Physical Description:

1 online resource (1 PDF (xlix, 893 pages))

Edition:

2013-14 edition.

Place of Publication:

Hong Kong : Chinese University Press, [2013]

Summary:

This standard text is updated annually by the experienced tax professionals of KPMG, an international network of member firms offering audit, tax, and advisory services. The volume 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 through relevant tax cases and Board of Review decisions and contains numerous practical examples. The current edition covers the 2013-2014 budget changes and the latest developments in taxation.

Contents:

Acknowledgement

Preface to 2013-14 edition

Abbreviations

Latin words and phrases

Table of cases

Board of Review decisions

IRO, IRR and SDO

General scheme of taxation in Hong Kong

Property tax

Salaries tax

Profits tax

Depreciation allowances

Personal assessment

Returns and information to be supplied, penalties

Assessments and payment of tax

Objections and appeals

Miscellaneous matters

International aspects of Hong Kong taxation

Stamp duty

Index.

Notes:

Includes index.

Description based on print version record.

ISBN:

9789629969646

9629969645

OCLC:

899266195