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Hong Kong taxation : law and practice /
This 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 through relevant tax cases, Board of Review decisions, and numerous practical examples. The current edition...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hong Kong :
Chinese University Press,
Ã2012.
|
| Edición: | 2012-13 edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Lau, Ayesha Macpherson, |e author. | |
| 245 | 1 | 0 | |a Hong Kong taxation : |b law and practice / |c by Ayesha Macpherson Lau and Garry Laird. |
| 250 | |a 2012-13 edition. | ||
| 260 | |a Hong Kong : |b Chinese University Press, |c Ã2012. | ||
| 300 | |a 1 online resource (lv, 869 pages) | ||
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| 500 | |a Includes index. | ||
| 505 | 0 | |a Preface to 2012-13 edition -- Abbreviations -- Latin words and phrases -- Table of cases -- Board of Review decisions -- IRO, IRR and SDO -- General scheme of taxation in Hong Kong -- Property tax -- Salaries tax -- Profits tax -- Depreciation Allowances -- Personal assessment -- Returns and information to be supplied, penalties -- Assessments and payment of tax objections and appeals -- Miscellaneous matters -- International aspects of Hong Kong taxation -- Stamp duty. | |
| 520 | |a This 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 through relevant tax cases, Board of Review decisions, and numerous practical examples. The current edition includes the 2011-12 budget changes and latest developments in taxation. An added chapter focuses exclusively on international tax issues and a new section examines Hong Kong taxation issues for Mainland investors in Hong Kong. Experienced tax professionals at KPMG update this standard resource annually, an international network of member firms offering audit, tax, and advisory services. The text is written in a clear and concise manner, with technical jargon is kept to a minimum. Its strongest feature is its quick and easy-to-use index of significant court cases, Board of Review decisions, and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule, and Stamp Duty Ordinance. | ||
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| 700 | 1 | |a Laird, Garry, |e author. | |
| 700 | 1 | |a Flux, David. |t Hong Kong taxation. | |
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