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Hong Kong Taxation: Law & Practice (2018-19 Edition)

Hong Kong Taxation: Law & Practice (2018-19 Edition)

Author: Ayesha Macpherson Lau (KPMG); Justin Pearce (KPMG)
Publisher: Chinese University Press
ISBN: 9789882371071
Published In: January 2019
Format: Paperback , 1001 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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The book will continue to cover the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty as well as a general overview of international tax issues and how it pertains to Hong Kong.

The book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments in Hong Kong taxation, including those pertaining to the OECD’s Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.

Ayesha Macpherson Lau is a Partner with KPMG China and the Managing Partner of its Hong Kong office. She has been a specialist in the tax field for over 20 years, initially with KPMG in London before joining KPMG in Hong Kong. She is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. Ayesha is a regular speaker and writer on tax matters. She is currently the Chairman of International Fiscal Association Hong Kong Branch and a member of the Joint Liaison Committee on Taxation. She was the Chairperson of the HKICPA’s Taxation Faculty Executive Committee and its former Taxation Committee. Ayesha has been appointed by the Hong Kong SAR Government as a member of various advisory bodies.

Michael Olesnicky is a Senior Advisor to KPMG in Hong Kong. A lawyer by training, Michael has spent more than 25 years advising on corporate income tax and tax dispute matters, as well as wealth management, trust planning and estate planning. He is the Chairman of the Joint Liaison Committee on Taxation, a committee which interfaces between tax practitioners and the Hong Kong Inland Revenue Department. He also served on other governmental and quasi-governmental tax committees in Hong Kong, and was previously a member of the Law Faculty at The University of Hong Kong where he remains as an Honorary Lecturer in the Department of Professional Legal Education. He formerly served on the Hong Kong Inland Revenue Board of Review.