Hong Kong Taxation : Law and Practice 2012-13 Edition /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Lau, Ayesha Macpherson (Autor), Laird, Garry (Autor)
Otros Autores: Flux, David
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Baltimore, Maryland : Project Muse, 2013.
Edición:2012-13 edition.
Colección:Book collections on Project MUSE.
Temas:
Taxation > Law and legislation > China > Hong Kong.
Electronic books.
Acceso en línea:Texto completo

MARC

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050 4 |a KNQ9386.6  |b .L385 2012 
100 1 |a Lau, Ayesha Macpherson,  |e author. 
245 1 0 |a Hong Kong Taxation :   |b Law and Practice 2012-13 Edition /   |c by Ayesha Macpherson Lau and Garry Laird. 
250 |a 2012-13 edition. 
264 1 |a Baltimore, Maryland :  |b Project Muse,  |c 2013. 
264 3 |a Baltimore, Md. :  |b Project MUSE,   |c 2014 
264 4 |c ©2013. 
300 |a 1 online resource (928 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Issued as part of book collections on Project MUSE. 
500 |a Includes index. 
500 |a Based on the book originally authored by David Flux. 
505 0 |a Acknowledgement -- 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 -- Index. 
506 |a Access restricted to authorized users and institutions. 
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. 
588 |a Description based on print version record. 
650 0 |a Taxation  |x Law and legislation  |z China  |z Hong Kong. 
655 7 |a Electronic books.   |2 local 
700 1 |a Flux, David.  |t Hong Kong taxation. 
700 1 |a Laird, Garry,  |e author. 
710 2 |a Project Muse,  |e distributor. 
776 1 8 |i Print version:  |z 9629965402  |z 9789629965402 
710 2 |a Project Muse.  |e distributor 
830 0 |a Book collections on Project MUSE. 
856 4 0 |z Texto completo  |u https://projectmuse.uam.elogim.com/book/24158/ 
945 |a Project MUSE - Custom Collection 
945 |a Project MUSE - 2012 Political Science and Policy Studies Supplement II 
945 |a Project MUSE - 2012 Asian and Pacific Studies Supplement 
945 |a Project MUSE - 2012 Complete Supplement II 

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