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 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.
Auflage
Sprache
Verlagsort
Zielgruppe
Produkt-Hinweis
Maße
Höhe: 229 mm
Breite: 152 mm
Dicke: 2 mm
Gewicht
ISBN-13
978-962-996-566-2 (9789629965662)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Ayesha Macpherson Lau is the partner in charge of tax services, Hong Kong SAR, KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Mrs. Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is the Chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants, and is a regular speaker on tax matters.
Garry Laird is a senior tax advisor with KPMG and was a tax specialist for more than thirty-five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong.
