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Hong Kong Master Tax Guide 2022-2023 (30th Edition)

Hong Kong Master Tax Guide 2022-2023 (30th Edition)

Author: BDO Tax Limited
Publisher: Wolters Kluwer (HK) (formerly CCH)
ISBN: 9789887617105
Published In: September 2022
Format: Paperback , 1300 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Contents

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Remarks: e-Book version is also available. Please click here to purchase e-Book version.

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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 Hong Kong Master Tax Guide explores the spectrum of taxation issues in Hong Kong using non-technical language and easy to follow examples, flowcharts and tables. The taxes imposed under the Inland Revenue Ordinance (Cap 112) (property tax, salaries tax and profits tax) and the Stamp Duty Ordinance (Cap 117) are examined in detailed with attention being paid to matters ranging from liability to tax to assessment, payment, objection and appeal.

To enable quick and easy access to information, a comprehensive Subject Index, Case Table, Board of Review Decision Table and the Inland Revenue Ordinance (Cap 112), Stamp Duty Ordinance (Cap 117) Section Finding List are provided.

The latest 2022/23 edition delivers the most up-to-date tax law changes in Hong Kong and their implications including:
- The new tax deduction for domestic rent;
- The court case Newfair Holdings Limited v Commissioner of Inland Revenue on source of trading profits;
- The Inland Revenue Department’s Departmental Information and Technology Plan and e-Filing Project;
- Updates on tax cases in profits tax, salaries tax and stamp duty;
- Hong Kong transfer pricing (“TP”) regulations;
- Updated TP guidance from the Hong Kong Inland Revenue Department (“IRD”) including TP specific Departmental Interpretation and Practice Notes (“DIPNs”) and relevant TP content from other DIPNs;
- The Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic released by the Organisation for Economic Co-operation and Development (“OECD”);
- International tax developments, including updates on the OECD’s Base Erosion and Profit Shifting (BEPS 2.0) Project which will impact Hong Kong.
The Hong Kong Master Tax Guide 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.
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