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Hong Kong Taxation [electronic resource] : Law & Practice 201314 Edition / Ayesha Macpherson Lau, Garry Laird

Author
Lau, Ayesha Macpherson
Published
Hong Kong [China] : Chinese University Press, 2013.
Edition
2013-14 edition.
Physical Description
1 online resource (1 PDF (xlix, 893 pages))
Additional Creators
Laird, Gary
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Contents
Acknowledgement -- Preface to 2013-14 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.
Summary
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 Duty. It explains the principles and practice of taxation law through relevant tax cases and Board of Review decisions and contains numerous practical examples. The current edition covers the 2013-2014 budget changes and the latest developments in taxation.
Subject(s)
ISBN
9629969645
9789629969646 (electronic bk.)
View MARC record | catkey: 43288241