Taxation Hong Kong

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

Edited by Andrew Halkyard · Jefferson P VanderWolk · Wilson WS Chow
LexisNexis Hong Kong_ July 2013

Specifications

ISBN-13
9789888601158
Publisher
LexisNexis Hong Kong_
Publication
July 2013
Format
Paperback , 425 pages
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

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 only sold to Hong Kong local university students. Please place your order first and email a scan copy of your student card to [email protected] for order processing. Please click here to buy professional edition if you are NOT student.

Table of Contents

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

About the Author

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
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