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Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce.

Contributor(s):

Material type: Text

TextLanguage: English Original language: Chinese Series: CalligramsPublication details: Hong Kong : The Chinese University Press, (c)2016.Edition: 2016-17 editionDescription: 1 online resource (li, 953 pages) : illustrationsContent type:

text

Media type:

computer

Carrier type:

online resource

Subject(s):

Taxation -- Law and legislation -- China -- Hong Kong

Genre/Form:

Electronic Books.

LOC classification:

KNR275 .H664 2016

Online resources:

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Available additional physical forms:

Contents:

Summary: Annotation 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.

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Holdings
Item type	Current library	Collection	Call number	URL	Status	Date due	Barcode
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD)	G. Allen Fleece Library ONLINE	Non-fiction	KNR275 (Browse shelf(Opens below))	Link to resource	Available		on1047599659

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.

Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index.

Includes bibliographies and index.

Annotation 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.

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