by David Flux, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation book, Updated annually, this is a comprehensive, practical and easy-to-understand guide that explains in detail the tax laws in the Inland Revenue Ordinance of Hong Kong, including the property tax, salaries tax, profits tax, as well as the laws in the Estate Duty Ordinance and Stamp Duty Ordinance. All related legislation pertaining to the administration, assessment, and collection of these taxes is discussed in detail. Numerous practical examples and tax cases are used to illustrate tax laws and their practice. The text is abundantly supplemented with appendices on related tax matters and statements of practice. There are also detailed indices of tax cases and statutes. For the convenience of the reader, the text is cross-referenced with Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Estate Duty Ordinance and Stamp Duty Ordinance.
by David G. Smith, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation book, Hong Kong Taxation: Law and Practice 2008-09 is a professional book on the Hong Kong tax system. It explains in detail the three main categories of taxes under the Inland Revenue Ordinance: Property Tax, Salaries Tax, and Profits Tax. Chapters cover Stamp Duty and the international aspects of Hong Kong taxes. The book is available in Chinese as well, translated by Ayesha Macpherson.
Author: Lau Macpherson, Ayesha Publisher: The Chinese University of Hong Kong Press ISBN: 962996824X Size: 36.51 MB Format: PDF, Mobi Category : Business & Economics Languages : en Pages : 956 View: 4472
by Lau Macpherson, Ayesha, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation 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. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
Author: Ayesha Macpherson Lau Publisher: The Chinese University of Hong Kong Press ISBN: 9629965402 Size: 32.98 MB Format: PDF, ePub Category : Business & Economics Languages : en Pages : 928 View: 4404
by Ayesha Macpherson Lau, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation book, Wide Coverage: The book covers the major areas of Hong Kong taxation—Property 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 201112 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. Distinguished Authorship: 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. Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum Quick and Easy Reference: 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.
by Ayesha Macpherson, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation book, Hong Kong Taxation: Law and Practice is an annually produced, professionally targeted guide to the Hong Kong tax system. The volume describes the three main tax categories of the Inland Revenue Ordinance: property tax, salaries tax, and profits tax. Covering all relevant legislation and contextualized with real-life examples and case studies, this popular resource continues to be the standard text for up-to-date information on Hong Kong taxation law.
by David Flux, Hong Kong Taxation Books available in PDF, EPUB, Mobi Format. Download Hong Kong Taxation book, Known as "the Garbo of Chinese letters" for her elegance and the aura of mystery that surrounded her, Eileen Chang is regarded as one of the greatest and most influential modern Chinese novelists and cultural critics of the twentieth century. In Written on Water, first published in 1945 and now available for the first time in English, Chang offers essays on art, literature, war, and urban life, as well as autobiographical reflections. Chang takes in the sights and sounds of wartime Shanghai and Hong Kong, with the tremors of national upheaval and the drone of warplanes in the background, and inventively fuses explorations of urban life, literary trends, domestic habits, and historic events. These evocative and moving firsthand accounts examine the subtle and not-so-subtle effects of the Japanese bombing and occupation of Shanghai and Hong Kong. Eileen Chang writes of friends, colleagues, and teachers turned soldiers or wartime volunteers, and her own experiences as a part-time nurse. Her nuanced depictions range from observations of how a woman's elegant dress affects morale to descriptions of hospital life. With a distinctive style that is at once meditative, vibrant, and humorous, Chang engages the reader through sly, ironic humor; an occasionally chatty tone; and an intense fascination with the subtleties of modern urban life. The collection vividly captures the sights and sounds of Shanghai, a city defined by its mix of tradition and modernity. Chang explores the city's food, fashions, shops, cultural life, and social mores; she reveals and upends prevalent attitudes toward women and in the process presents a portrait of a liberated, cosmopolitan woman, enjoying the opportunities, freedoms, and pleasures offered by urban life. In addition to her descriptions of daily life, Chang also reflects on a variety of artistic and literary issues, including contemporary films, the aims of the writer, the popularity of the Peking Opera, dance, and painting.
by Michael Littlewood, Taxation Without Representation Books available in PDF, EPUB, Mobi Format. Download Taxation Without Representation book, This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax profession, it corrects the notion that the territory's tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support.--Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand. He lived in Hong Kong from 1989 until 2003.--"An excellent read ... partly a matter of 'who done it?' but, even more so, of 'how did they get away with it?' Dr. Littlewood's book will prove indispensable for anyone wanting to use the Hong Kong precedent to argue for a flat rate tax system in their own country." - John Tiley, Professor of Tax Law, University of Cambridge--"Fascinating ... [This book is] a first-rate history and raises troubling questions about the necessity of linking taxes and democratic choice. The book also raises intriguing doubts about whether low taxes and low services may be an acceptable alternative model to the prevalent high-tax, high-services Western welfare state. This book should be required reading for students of political science, history, sociology and law." - Reuven Avi-Yonah, Irwin I. Kohn Professor of Law, University of Michigan-----