Hong Kong Taxation (2016-17 Edition)
eBook - PDF

Hong Kong Taxation (2016-17 Edition)

Law and Practice

  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

Hong Kong Taxation (2016-17 Edition)

Law and Practice

About this book

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.

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Yes, you can access Hong Kong Taxation (2016-17 Edition) by Ayesha Macpherson Lau and Justin Pearce in PDF and/or ePUB format. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. Title Page
  2. Copyight Page
  3. Table of Contents
  4. Acknowledgement
  5. Preface to 2016–17 Edition
  6. Abbreviations
  7. Latin Words and Phrases
  8. Table of Cases
  9. Board of Review Decisions
  10. IRO, IRR and SDO
  11. Chapter 1 General Scheme ofTaxation in Hong Kong
  12. Chapter 2 Property Tax
  13. Chapter 3 Salaries Tax
  14. Chapter 4 Profits Tax
  15. Chapter 5 Depreciation Allowances
  16. Chapter 6 Personal Assessment
  17. Chapter 7 Returns and Information toBe Supplied, Penalties
  18. Chapter 8 Assessments andPayment of Tax
  19. Chapter 9 Objections and Appeals
  20. Chapter 10 Miscellaneous Matters
  21. Chapter 11 International Aspects of HongKong Taxation
  22. Chapter 12 Stamp Duty
  23. Chapter 13 Special Provisions
  24. Index