Hong Kong Taxation - Law and Practice

ISBN-13: 9789629962548 / Angielski / Miękka / 2005 / 1000 str.

David G. Smith; Ayesha MacPherson

Opis

Hong Kong Taxation: Law and Practice 2005-6 explains in detail the taxes under the Inland Revenue Ordinance--Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included. Written in a professional and user-friendly style, the book is amply illustrated with practical examples and cross-references relevant tax cases as well as sections of the Inland Revenue Ordinance, Stamp Duty Ordinance and Estate Duty Ordinance. The text is abundantly supplemented with detailed indices of tax cases and statutes. Practice notes not available on the Inland Revenue Department's web site, together with certain other particularly important practice notes, are also reproduced for readers' easy reference.