Hong Kong Taxation : Law & Practice 2014- 15 Edition /

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This standard text is updated annually by the experienced tax professionals of KPMG, an international network of member firms offering audit, tax, and advisory services. The volume covers the major areas of Hong Kong taxation: Property Tax, Salaries Tax, Profits Tax, Personal Assessment, and Stamp D...

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Bibliographic Details
Call Number:Libro Electrónico
Main Authors: Lau, Ayesha Macpherson (Author), Pearce, Justin (Lawyer) (Author)
Format: Electronic eBook
Language:Inglés
Published: Baltimore, Maryland : Project Muse, 2015
Edition:2014-15 edition.
Series:Book collections on Project MUSE.
Subjects:
Taxation > Law and legislation > China > Hong Kong.
Electronic books.
Online Access:Texto completo
Table of Contents:
  • Acknowledgement
  • Preface to 2014-15 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.

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