MARC details
| 000 -LEADER |
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| fixed length control field |
03174cam a2200409Mi 4500 |
| 001 - CONTROL NUMBER |
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| control field |
on1047599659 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240726105128.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180706s2016 cc a ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
EZ9 |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
EZ9 |
| Modifying agency |
OCLCO |
| -- |
OCLCF |
| -- |
OCLCQ |
| -- |
LOA |
| -- |
LVT |
| -- |
OCLCA |
| -- |
EBLCP |
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JSTOR |
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NT |
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K6U |
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MERUC |
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AU@ |
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UKAHL |
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YDX |
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P@U |
| -- |
VT2 |
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UX1 |
| -- |
OCLCQ |
| 041 1# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| Language code of original |
chi |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
a-cc-hk |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KNR275 |
| Item number |
.H664 2016 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 245 10 - TITLE STATEMENT |
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| Title |
Hong Kong taxation : |
| Remainder of title |
law and practice / |
| Statement of responsibility, etc. |
Ayesha Macpherson Lau, Justin Pearce. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
2016-17 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Hong Kong : |
| Name of publisher, distributor, etc. |
The Chinese University Press, |
| Date of publication, distribution, etc. |
(c)2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (li, 953 pages) : |
| Other physical details |
illustrations |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| File type |
data file |
| Source |
rda |
| 490 0# - SERIES STATEMENT |
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| Series statement |
Calligrams |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Intro; Title Page; Copyight Page; Table of Contents; Acknowledgement; Preface to 2016-17 Edition; Abbreviations; Latin Words and Phrases; Table of Cases; Board of Review Decisions; IRO, IRR and SDO; Chapter 1 General Scheme of Taxation in Hong Kong; Chapter 2 Property Tax; Chapter 3 Salaries Tax; Chapter 4 Profits Tax; Chapter 5 Depreciation Allowances; Chapter 6 Personal Assessment; Chapter 7 Returns and Information toBe Supplied, Penalties; Chapter 8 Assessments and Payment of Tax; Chapter 9 Objections and Appeals; Chapter 10 Miscellaneous Matters. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographies and index. |
| 520 8# - SUMMARY, ETC. |
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| Summary, etc. |
Annotation |
| Expansion of summary note |
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 how they pertain to Hong Kong. This issue also contains general observations on the final reports issued 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. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
China |
| -- |
Hong Kong. |
| 655 #1 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic Books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Lau, Ayesha Macpherson, |
| Relator term |
|
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Pearce, Justin |
| Titles and other words associated with a name |
(Lawyer), |
| Relator term |
|
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2171775&site=eds-live&custid=s3260518">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2171775&site=eds-live&custid=s3260518</a> |
| -- |
Click to access digital title | log in using your CIU ID number and my.ciu.edu password |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| DONATED BY: |
|
| VENDOR |
EBSCO |
| Classification part |
KNR |
| PUBLICATION YEAR |
2016 |
| LOCATION |
ONLINE |
| REQUESTED BY: |
|
| -- |
|
| -- |
NFIC |
| Source of classification or shelving scheme |
|
| 994 ## - |
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| -- |
92 |
| -- |
NT |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
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| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |