Hong Kong Taxation

Law and Practice

Ayesha Macpherson Lau, David Flux, Ayesha Macpherson, David Smith, Garry Laird (Autoren)

Buch | Softcover

1000 Seiten

2018 | 2003-04 edition
The Chinese University Press (Verlag)
978-962-996-159-6 (ISBN)

Infos

This is a professional book on Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included to make the book a more comprehensive source of information for readers. Written in a professional and user-friendly style, the book is amply illustrated with practical examples and is cross-referred to relevant tax cases as well as relevant sections of the Inland Revenue Ordinance, Stamp Duty Ordinance and Estate Duty Ordinance. For the convenience of readers, the text is abundantly supplemented with detailed indices of tax cases and statutes. Practice notes not available on the Inland Revenue Department's web site, together with certain other particularly important practice notes, are also reproduced in the book for readers' easy reference. The 2003-04 edition fully deals with all changes up to July 2003. All of the year's court decisions and the more important Board of Review decisions are discussed in appropriate places in the text.

Autor

David Flux was, prior to his retirement, a practising accountant in Hong Kong as Tax Partner with KPMG Peat Marwick (now KPMG). He had been a tax specialist for more than thirty years both with the Inland Revenue in the United Kingdom and the accounting profession in the UK and Hong Kong. He often lectured on tax matters and wrote for international tax journals. Mr. Flux retired in early 1992 and now lives in Australia. David G. Smith is a practising accountant in Hong Kong as a partner with KPMG. He has been a specialist in the tax field for twenty years, initially with the Australian Taxation office before joining the accounting profession in Hong Kong. Mr. Smith is a member of the Hong Kong Society of Accountants, the Australian Society of Certified Practising Accountants and the Taxation Institute of Australia as well as a committee member of the Hong Kong branch of the International Fiscal Association and the Joint Liaison Committee on Taxation. He is a regular speaker on tax matters.

Produkt-Details

• Erscheint lt. Verlag: 18.10.2018
• Verlagsort: Hong Kong
• Sprache: englisch
• Maße: 15 x 23 mm
• Gewicht: 1247 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 962-996-159-8 / 9629961598
• ISBN-13: 978-962-996-159-6 / 9789629961596
• Zustand: Neuware