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Hong Kong Tax Workbook 2011/12

Hong Kong Tax Workbook 2011/12

Author: Percy Wong; Teresa Fung; Jody Wong
Publisher: CCH Hong Kong
ISBN: 9789881934871
Published In: July 2011
Format: Paperback
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

This publication provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.

This publication examines the taxes imposed in Hong Kong under the Inland Revenue Ordinance: profits tax, salaries tax and property tax; and the Stamp Duty Ordinance. It provides readers with the answers to practical tax issues they may have as an individual, and regarding their business and property held. Topic-related revision questions at the end of each chapter with suggested solutions are particularly useful for professional taxation examination candidates, undergraduate and post-graduate students.

Features & Benefits

Worked examples that illustrate the law in practice
The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools.
Decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases are referred to in analysing a particular tax issue.
Contains user-friendly indexes, section finding list and case table which ensure fast access to information

Remarks: Student Price (HK$280) is applicable for student purchase with valid unversity student card only.

Introduction to Hong Kong Revenue Law
Salaries Tax
Personal Allowances
Personal Assessment
Property Tax
Profits Tax
Depreciation and Other Capital Allowances
Double Tax Relief
Returns and Information, Assessment, Provisional Tax
Payment and Recovery of Tax
Objections, Appeals
Offences and Penalties
Advance Rulings, Anti-avoidance
Stamp Duty

Percy Wong, teaching fellow at The Hong Kong Polytechnic University, specializing in taxation.
Teresa Fung, Lecturer in School of Accounting and Finance at the Hong Kong Polytechnic University
Jody Wong, Lecturer at the Hong Kong Polytechnic University