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950 sidor
2013

The book covers the major areas of Hong Kong taxationProperty Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 2013-14 budget changes and the latest developments in taxation. Included in the chapter which examines international tax issues is a new section on Hong Kong taxation issues for Mainland investors into Hong Kong. Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. The text is written in a clear and concise manner. Technical jargon is kept to a minimum. It is a quick and easy reference with Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.

Författare: Ayesha Macpherson Lau, David Flux, Ayesha MacPherson, David Smith, Garry Laird
Format: Pocket/Paperback
ISBN: 9789629965662
Språk: Engelska
Antal sidor: 950
Utgivningsdatum: 2013-11-30
Förlag: The Chinese University Press