000			03174cam a2200409Mi 4500
001			on1047599659
003			OCoLC
005			20240726105128.0
008			180706s2016 cc a ob 001 0 eng d
040			_aEZ9 _beng _erda _epn _cEZ9 _dOCLCO _dOCLCF _dOCLCQ _dLOA _dLVT _dOCLCA _dEBLCP _dJSTOR _dNT _dK6U _dMERUC _dAU@ _dUKAHL _dYDX _dP@U _dVT2 _dUX1 _dOCLCQ
041	1		_aeng _hchi
043			_aa-cc-hk
050	0	4	_aKNR275 _b.H664 2016
049			_aMAIN
245	1	0	_aHong Kong taxation : _blaw and practice / _cAyesha Macpherson Lau, Justin Pearce.
250			_a2016-17 edition.
260			_aHong Kong : _bThe Chinese University Press, _c(c)2016.
300			_a1 online resource (li, 953 pages) : _billustrations
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	0		_aCalligrams
505	0	0	_aIntro; 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	0	0	_aChapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index.
504			_a2
520	8		_aAnnotation _bThe 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			_a2 _ub
650		0	_aTaxation _xLaw and legislation _zChina _zHong Kong.
655		1	_aElectronic Books.
700	1		_aLau, Ayesha Macpherson, _e1
700	1		_aPearce, Justin _c(Lawyer), _e1
856	4	0	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2171775&site=eds-live&custid=s3260518 _zClick to access digital title | log in using your CIU ID number and my.ciu.edu password
942			_cOB _D _eEB _hKNR _m2016 _QOL _R _x _8NFIC _2LOC
994			_a92 _bNT
999			_c89991 _d89991
902			_a1 _bCynthia Snell _c1 _dCynthia Snell