In this Book
Hong Kong Taxation: Law & Practice 2014- 15 Edition
Book
2014
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 2014–15 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 J˙argon 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
Title Page, Copyright
Contents
pp. v-xvi
Acknowledgement
pp. xvii
Preface to 2014â15 Edition
pp. xviii-xix
Abbreviations
pp. xx-xxi
Latin Words and Phrases
pp. xxii
Table of Cases
pp. xxiii-xxxi
Board of Review Decisions
pp. xxxii-xxxvi
IRO, IRR and SDO
pp. xxxvii-l
1. General Scheme ofTaxation in Hong Kong
pp. 1-36
2. Property Tax
pp. 37-56
3. Salaries Tax
pp. 57-190
4. Profits Tax
pp. 191-526
5. Depreciation Allowances
pp. 527-586
6. Personal Assessment
pp. 587-616
7. Returns and Information toBe Supplied, Penalties
pp. 617-648
8. Assessments andPayment of Tax
pp. 649-670
9. Objections and Appeals
pp. 671-706
10. Miscellaneous Matters
pp. 707-766
11. International Aspects of HongKong Taxation
pp. 767-846
12. Stamp Duty
pp. 847-896
Index
pp. 897-910
| ISBN | 9789629968946 |
|---|---|
| Related ISBN(s) | 9789629966416 |
| DOI | 10.1353/book40055![]() |
| MARC Record | Download |
| OCLC | 911594448 |
| Pages | 960 |
| Launched on MUSE | 2015-06-25 |
| Language | English |
| Open Access | No |



