In this Book
- Hong Kong Taxation: Law & Practice 201314 Edition
- Book
- 2013
- Published by: The Chinese University of Hong Kong Press
summary
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 2013-14 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.
Table of Contents
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- Title Page, Copyright
- pp. i-iv
- Acknowledgement
- p. xvi
- Preface to 2013–14 Edition
- pp. xvii-xix
- Abbreviations
- pp. xx-xxi
- Latin Words and Phrases
- p. xxii
- Table of Cases
- pp. xxiii-xxxi
- Board of Review Decisions
- pp. xxxii-xxxvi
- IRO, IRR and SDO
- pp. xxxvii-l
- 2. Property Tax
- pp. 37-56
- 3. Salaries Tax
- pp. 57-190
- 4. Profits Tax
- pp. 191-522
- 5. Depreciation Allowances
- pp. 523-582
- 6. Personal Assessment
- pp. 583-612
- 8. Assessments and Payment of Tax
- pp. 645-666
- 9. Objections and Appeals
- pp. 667-700
- 10. Miscellaneous Matters
- pp. 701-760
- 12. Stamp Duty
- pp. 833-880
Additional Information
ISBN
9789629969646
Related ISBN(s)
9789629965662
MARC Record
OCLC
899266195
Pages
944
Launched on MUSE
2015-01-01
Language
English
Open Access
No