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Hong Kong Revenue Legislation Online

Hong Kong Revenue Legislation Online (1-year online subscription)

  • Author:
  • Publisher: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: PIHKL
  • Published In: Subscription-type (Contents updated periodically)
  • Format: Online
  • Jurisdiction: Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Contents 

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Price Includes: One year (i.e. 12 months) access to up-to-date online contents. After one year, we will quote you price for the next caldenar year. (Next year price is to be determined by the publisher)

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You can either buy this standalone online resources OR buy this toolkit which also includes this online resources and a lot more useful contents: Hong Kong Tax & Accounting Practical Toolkit

 

This publication is an invaluable aid to those doing business in, or with, Hong Kong. It is the only completely up-to-date consolidated revenue legislation and case reporting service currently available in Hong Kong. Also features special dispatches that offer timely coverage of important developments between regular updates.

Features:

  • Contains fast access to legislation, departmental practice notes and case
  • Provides readers with the gist of the tax cases in no time via headnotes to each case
  • Includes history notes in legislation to give you the right historical perspective

 

- Introduction to Hong Kong’s legal framework and revenue laws

- Full text of Inland Revenue Ordinance, Stamp Duty Ordinance, Estate Duty Ordinance and subsidiary legislation

- Interpretation and practice notes issued by the Inland Revenue Department and the Stamp Duty Office

- Board of Review Cases (1995 onwards) and Court of First Instance, Court of Appeal and Court of Final Appeal Cases (1989 onwards)

  1. Hong Kong Revenue Legislation Introduction
  • LEGAL FRAMEWORK
    • Hong Kong Special Administrative Region
    • Applicable laws
  • INLAND REVENUE ORDINANCE
    • Overview of tax system
    • Property tax
    • Salaries tax
    • Interest tax
    • Provisional tax
    • Personal assessment
    • Assessment
    • Administrative provisions
    • Duties of “representatives”
    • Objections and appeals
    • Payment and recovery of tax
    • Offences and penalties
  • STAMP DUTY ORDINANCE
    • Overview of stamp duty scheme
    • Stamping procedure
    • Time limit for stamping
    • Duty on instruments
    • Exemptions from stamp duty
    • Offences
  • Departmental Interpretation and Practice Notes
  • Departmental Interpretation and Practice Notes
  • Estate Duty Office Interpretation and Practice Notes
  • Stamp Office Interpretation and Practice Notes

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