Hong Kong Master Tax Guide 2013/14 (22nd Edition)

This publication is a handy desktop reference book and 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.

Key Features & Benefits

• 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.
• Reviewed by the professionals at Deloitte Touche Tohmatsu, acting as the Technical Reviewer.
• The “Highlights of 2012/13 Revenue Developments” page provides a summary of what’s new in this edition.
• All legislative changes introduced since the 2012/13 edition, as well as the revenue measures announced in the 2013/14 Budget
• 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.
• Latest decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases
• Contains user-friendly indexes, section finding list and case table which ensure fast access to information