Taxation Hong Kong

Hong Kong Master Tax Guide 2017-2018 (26th Edition)

Edited by Percy Wong · Jody Wong
Wolters Kluwer (HK) (formerly CCH) November 2017

Specifications

ISBN-13
9789887741367
Publisher
Wolters Kluwer (HK) (formerly CCH)
Publication
November 2017
Format
Paperback , 1100 pages
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

Wolters Kluwer annually published Hong Kong Master Tax Guide has long been regarded as the leading provider in up-to-date guidance and in-depth analysis on taxation practice in Hong Kong for more than two decades. The 2017/18 edition will continue to provide practical accurate and comprehensive commentary related to taxation in Hong Kong.

The latest 2017/18 edition highlights recent tax law changes and their implications including:

  • Updates on the new concessionary revenue measures proposed in the 2017/18 Budget
  • Updates on the new Advance Ruling Cases published by the IRD
  • Updates on the new Profits Tax Concessions to qualifying aircraft lessors and qualifying aircraft leasing mangers
  • Updates on the new reportable jurisdictions of Hong Kong for the implementation of Automatic Exchange of Financial Account Information in Tax Matters (AEoI)

The Hong Kong Master Tax Guide 2017/18 also comprises of different cases which provide readers with a better understanding on the latest legislative changes on tax law development.

With this comprehensive and easy-to-read Hong Kong Master Tax Guide 2017/18 provides readers in the business community with authoritative references and valuable understanding on current tax issue in Hong Kong.

The Hong Kong Master Tax Guide 2017/18 is published by Wolters Kluwer, the world leading’s workflow solutions provider and publisher of the Master Tax Guides for jurisdictions including US, UK, China, Canada, Australia, Singapore, Malaysia, India, Japan, Taiwan and Macao. Like all these widely-used publications, the Hong Kong Master Tax Guide 2017/18 will be an irreplaceable reference for tax and accounting professionals and students.

Table of Contents

  1. Introduction to Hong Kong Revenue Law
  2. Salaries Tax
  3. Personal Allowances
  4. Personal Assessment
  5. Property Tax
  6. Profits Tax
  7. Depreciation and Other Capital Allowances
  8. Returns and Information, Assessment, Provisional Tax
  9. Payment and Recovery of Tax
  10. Objections, Appeals
  11. Offences and Penalties
  12. Advance Rulings, Anti-avoidance
  13. Stamp Duty
  14. International Tax Considerations

About the Author

Mr Percy Wong, CPA, FCCA, ATIHK, CTA, BSocSci, & MBA, is a teaching fellow at The Hong Kong Polytechnic University, specialising in taxation. He is also the Work-integrated Education Coordinator for the School of Accounting and Finance of the university. He has over 15 years of teaching experience at tertiary level. Prior to joining the University, he was a senior tax manager at an international CPA firm. He is a Council Member of The Taxation Institute of Hong Kong. He is also a member of the Taxation Faculty of the Hong Kong Institute of Certified Public Accountants and a member of the Taxation Committee of Hong Kong General Chamber of Commerce. He has been a member of the Inland Revenue Board of Review for the years 2007 to 2013. Moreover, he is one of the joint editors of the Asia Pacific Journal of Taxation, jointly organized by The Taxation Institute of Hong Kong and The Hong Kong Polytechnic University. In addition, he serves as examiner and moderator for examination of various local and international professional bodies.

Dr Jody Wong, PhD, MSc, BA, FCCA, FCPA, CTA, is a teaching fellow at the School of Accounting and Finance of The Hong Kong Polytechnic University. He is also the programme manager of the Master of Professional Accounting programme. He is a certified public accountant and a certified tax adviser in Hong Kong. Prior to joining the University, he has acquired substantial practical experience in the fields of accounting, auditing and taxation through working in the commercial sector, an international CPA firm and the tax department. He also serves as examiner and academic consultant for professional bodies and tertiary institutions, and publishes in the Asia-Pacific Journal of Taxation.

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