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Hong Kong Tax Law: Cases & Materials, 6th Edition

Hong Kong Tax Law: Cases & Materials, 6th Edition

Author: Andrew Halkyard; Jefferson P VanderWolk; Wilson WS Chow
Publisher: LexisNexis Hong Kong
ISBN: 9789888231416
Published In: July 2013
Format: Paperback , 425 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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Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. In this new edition, particular attention is given to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law, as well as to anti-avoidance and the interpretation of tax statutes. The text includes material from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors. The reader is guided through the primary materials in a clear, easily understandable manner. This book will be essential reading for students of revenue law in Hong Kong and will also be useful to legal practitioners or anyone at all who needs to have a thorough understanding of the law in this area.

Remarks: Student Edition is available for Hong Kong local university students. Please click here if you are student.
Chapter 1 - Principles of Interpretation of Tax Legislation

Chapter 2 - Profits Tax: Trade, Profession or Business

Chapter 3 - Profits Tax: The Source Concept

Chapter 4 - Profits Tax: Assessable Profits

Chapter 5 - Profits Tax: Deductible Expenses and Losses

Chapter 6 - Profits Tax: Depreciation Allowances

Chapter 7 - Property Tax

Chapter 8 - Salaries Tax

Chapter 9 - Administration

Chapter 10 - Anti-Avoidance Rules and Doctrines
AJ Halkyard
- LLB (Hons) (ANU), LLM (Virg)
- Adjunct Professor, Faculty of Law, University of Hong Kong
- Visiting Professorial Fellow, ATax, University of New South Wales
- Senior Research Fellow, Taxation Law and Policy Research Institute, Monash University
Jefferson P VanderWolk
- BA, MA, JD
- Executive Director, Washington Council Ernst & Young
- Formerly, Professor, Faculty of Law, The Chinese University of Hong Kong
Wilson W S Chow
- LLB (Hons), LLM, Solicitor
- Faculty of Law, University of Hong Kong
- Consultant, Chu & Lau Solicitors & Notaries Hong Kong