Hong Kong Taxation
Law and Practice
David Smith author David Flux author Ayesha Macpherson author Garry Laird author Justin Pearce author Michael Olesnicky author Ayesha Macpherson Lau author
Format:Paperback
Publisher:The Chinese University Press
Published:30th Nov '16
Should be back in stock very soon
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.
ISBN: 9789629968243
Dimensions: 23mm x 15mm x 2mm
Weight: 28g
960 pages
2016-17 Edition