An Introduction to Hong Kong Taxation

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An Introduction to Hong Kong Taxation

By Eva Leung
LexisNexis Hong Kong March 2025

Specifications

ISBN-13
9789888865529
Publisher
LexisNexis Hong Kong
Publication
March 2025
Format
Paperback
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

An Introduction to Hong Kong Taxation is a concise and accessible introduction to the Inland Revenue Ordinance (Cap 112). The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by
the author aimed at deepening the reader’s technical and contextual understanding of the law in a clear and structured manner.

Particular focus is given to recent developments in Hong Kong legislation and case law, such as changes in corporate tax rates and new provisions on tax incentives for certain intellectual properties; and signicant tax cases especially in the eld of prots tax and
salaries tax.

This book serves as an invaluable reference for practitioners and anyone interested in the law governing taxation in Hong Kong.

Table of Contents

Chapter 1 Principles of Interpretation of Tax Legislation 

Chapter 2 Profits Tax: Trade, Profession or Business 
Chapter 3 Profits Tax: The Source Concept 
Chapter 4 Profits Tax: Assessable Profits 
Chapter 5 Profits Tax: Deductible Expenses and Losses 
Chapter 6 Profits Tax: Depreciation Allowances 
Chapter 7 Property Tax 
Chapter 8 Salaries Tax 
Chapter 9 Administration 
Chapter 10 Anti-Avoidance Rules and Doctrines 

About the Author

Eva Leung

Eva Leung joined Des Voeux Chambers in 2014. Her practice covers a broad range of civil and commercial areas, including company, trusts, land, tax and public law matters. She has been involved in various tax related cases and has been advising corporate clients in tax appeals and settlements with the IRD.

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