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Butterworths Hong Kong Inland Revenue Handbook, 2nd Edition

Butterworths Hong Kong Inland Revenue Handbook, 2nd Edition

Author: Lawrence Man
Publisher: LexisNexis Hong Kong
ISBN: 9789888232031
Published In: January 2014
Format: Paperback
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Butterworths Hong Kong Inland Revenue Handbook (Second Edition) is a detailed work of reference containing up-to-date materials on the Inland Revenue Ordinance (Cap 112) together with all subsidiary legislation of the Ordinances currently in force. This Handbook provides section-by-section annotations to the Ordinances. These annotations are succinct and easy to read. They encompass significant judicial decisions and rules of court, as well as notes ranging from definitions of words and phrases to discussion on practical aspects and contentious issues relating to particular sections and other authoritative materials. Furthermore, the annotations are fully cross-referenced, with comprehensive tables of cases, legislation and other sources referred to.

The Handbook also covers all relevant Court and Inland Revenue Board of Review Cases decided not only in Hong Kong, but also in other common law jurisdiction. It also covers reference to journal articles and changes made to the legislation. Reference is also made to the Inland Revenue Department?s Departmental Interpretation and Practice Notes.

This series has been cited, with authority, in over one hundred court cases in the Hong Kong Court of First Instance, Court of Appeal, and Court of Final Appeal. Lawyers, in-house counsel, businessmen, academics, students and all others engaged or interested in the laws governing the administration of taxes within Hong Kong will find this book invaluable.

Part 1 - Table of Cases
Part 2 - Table of Legislation
Part 3 - Table of Other Sources
Part 4 - Glossary of Chinese Words and Phrases
Part 5 - Inland Revenue Ordinance (Cap 112)
Part 6 - All relevant Subsidiary Legislation

Lawrence Man, LLB, LLM is a barrister practising at Tax Chambers, Hong Kong. Having practiced in the field of taxation for over 20 years, including the time spent outside the Bar, he focuses on both contentious and noncontentious tax matters include the areas of banking and securities, crossborder manufacturing, direct selling, transfer pricing, field audit and employment issues. Lawrence authored the Taxation volume of the Hong Kong Encyclopeadia of Forms and Precedents and is the annotator for Tax Reserve Certificates Ordinance and Inland Revenue Ordinance for the Annotated Ordinance of Hong Kong. Prior to joining the Bar, Lawrence had practised taxation as an in-house advisor for international financial institutions. He was part of the tax consulting team involved in the ING Baring and Magna cases prior to their appeal.