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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.

Table of Contents

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  1. Half-Title Page, Title Page, Copyright
  2. pp. i-iv
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  1. Table of Contents
  2. pp. v-xvi
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  1. Acknowledgement
  2. p. xvii
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  1. Preface to 2016-17 Edition
  2. pp. xviii-xxi
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  1. Abbreviations
  2. pp. xxii-xxiii
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  1. Latin Words and Phrases
  2. p. xxiv
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  1. Table of Cases
  2. pp. xxv-xxxiii
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  1. Board of Review Decisions
  2. pp. xxxiv-xxxviii
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  1. IRO, IRR and SDO
  2. pp. xxxix-lii
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  1. Chapter 1 - General Scheme of Taxation in Hong Kong
  2. pp. 1-34
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  1. Chapter 2 - Property Tax
  2. pp. 35-54
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  1. Chapter 3 - Salaries Tax
  2. pp. 55-198
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  1. Chapter 4 - Profits Tax
  2. pp. 199-488
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  1. Chapter 5 - Depreciation Allowances
  2. pp. 489-548
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  1. Chapter 6 - Personal Assessment
  2. pp. 549-578
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  1. Chapter 7 - Returns and Information to Be Supplied, Penalties
  2. pp. 579-610
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  1. Chapter 8 - Assessments and Payment of Tax
  2. pp. 611-634
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  1. Chapter 9 - Objections and Appeals
  2. pp. 635-670
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  1. Chapter 10 - Miscellaneous Matters
  2. pp. 671-734
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  1. Chapter 11 - International Aspects of Hong Kong Taxation
  2. pp. 735-822
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  1. Chapter 12 - Stamp Duty
  2. pp. 823-872
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  1. Chapter 13 - Special Provisions
  2. pp. 873-940
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  1. Index
  2. pp. 941-956
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