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Hong Kong Master Tax Guide 2023-2024 (31st Edition) (e-book)

Hong Kong Master Tax Guide 2023-2024 (31st Edition) (e-book)

  • Author:
  • Publisher: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: BHKMTG
  • Published In: September 2023
  • Format: e-Book , 1300 pages
  • Jurisdiction: Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only
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Remarks: PRINT version is also available. Please click here to purchase PRINT version.

 

*** Special Promotion: Buy e-book version (i.e. hard copy) will get FREE hardcopy of PRINT version ***

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

 

The annually updated Hong Kong Master Tax Guide published by Wolters Kluwer has long been regarded as Hong Kong’s leading tax handbook, providing up-to-date guidance and in-depth analysis on taxation practice in Hong Kong for three decades.

The Hong Kong Master Tax Guide 2023/24 31st Edition provides a clear, concise and current commentary covering the full scope of Hong Kong Taxation Law.

New to this Edition:

  • Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Ordinance 2022;
  • Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles) Ordinance;
  • Updates on Stamp Duty Ordinance;
  • Updates on Board of Review cases in profits tax, salaries tax and stamp duty, including John Wiley & Sons UK2 LLP and Wiley International LLC v the Collector of Stamp Revenue;
  • Updates on the Inland Revenue Department’s Departmental Information and Technology Plan and e-Filing Project;
  • Updated Transfer Pricing guidance from the Inland Revenue Department, including Transfer Pricing specific Departmental Interpretation and Practice Notes (“DIPNs”) and relevant Transfer Pricing content from other DIPNs;
  • International tax developments, including updates on the OECD’s Base Erosion and Profit Shifting (BEPS 2.0) Project which will impact Hong Kong;
  • Updates on the implementation of Pillar 2 under BEPS 2.0 in Hong Kong;
  • Other tax measures announced by the Financial Secretary in the 2023/24 Budget

Expertly reviewed and updated by BDO Tax Limited, the Hong Kong Master Tax Guide 2023/24 31st Edition is a consolidated and practical reference that provides comprehensive information on taxes in Hong Kong. Recent developments and regulations governing the taxation of companies and individuals in Hong Kong are also covered.

 
Remarks: The price you pay now includes one year access to the online contents, plus free updates within one year. After one year, you will be asked to pay for an annual subscription fee again if you want to keep reading the online contents. The next year annual subscription fee will be determined by the publisher in the next year.

  1. Introduction to Hong Kong Revenue Law
  2. Salaries Tax
  3. Personal Allowances
  4. Personal Assessment
  5. Property Tax
  6. Profits Tax: Chargeability, Basis Period and Profits Tax Rates
  7. Profits Tax: Stock Valuation, Deductions and Losses
  8. Profits Tax: Special Items, Businesses and Taxpayers
  9. Depreciation and Other Capital Allowances
  10. Returns and Information, Assessment, Provisional Tax
  11. Payment and Recovery of Tax
  12. Objections, Appeals
  13. Offences and Penalties
  14. Advance Rulings, Anti-avoidance
  15. Stamp Duty
  16. International Tax Considerations: Tax Treaties and BEPS
  17. Transfer Pricing

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