Hong Kong Tax Manual Online (1-year online subscription)

Name: Hong Kong Tax Manual Online
Brand: Wolters Kluwer (HK) (formerly CCH)
SKU: BHKTM
Availability: InStock
Author: Wolters Kluwer Tax Editors
ISBN: BHKTM

By Wolters Kluwer Tax Editors

Wolters Kluwer (HK) (formerly CCH)

Specifications

ISBN-13: BHKTM
Publisher: Wolters Kluwer (HK) (formerly CCH)
Format: Online
Jurisdiction: Hong Kong ? Countri(es) for reference only

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Price Includes: One year (i.e. 12 months) access to up-to-date online contents. After one year, we will quote you price for the next caldenar year. (Next year price is to be determined by the publisher)

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

This online resource provides a handy references and comprehensive explanation from Hong Kong tax perspective. It includes practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.

Frequently Updated to keep abreast with the Hong Kong tax environment.
Included detailed Table of Contents which covered all topics in Hong Kong tax.
Provided summaries of relevant cases that help to understand background, facts and court judgements in one glance.
Completely up-to-date and important cases decisions are included in the commentary.
Written in plain English covering every single topic in Hong Kong tax.
The user-friendly tables on tax rates, charts and checklists are handy reference tools.
Worked and well illustrative examples make it easy to understand.
Helpful paragraph numbers, font use and colored tab in an easy-to-read and find format.
Contains user-friendly indexes, section finding list and case table which ensure fast access to information

COVID-19 RESOURCES: HONG KONG GOVERNMENT RELIEF MEASURES

Introduction
Tax Relief Measures
Job Retention, Job Creation and Job Advancement
Relief Measure for Specific Sectors
Government Rental Concessions, Fee Waivers, Provision of Loans and Loan Repayment to Reduce Financial Burdens
Other Relief Through Government Facilitation

HONG KONG TAX IN BRIEF • CHECKLISTS & TABLES
PROPERTY TAX
SALARIES TAX • PERSONAL ALLOWANCES
PROFITS TAX
DEPRECIATION & OTHER CAPITAL ALLOWANCES
RETURNS • ASSESSMENT • ANTI-AVOIDANCE
PAYMENT • PROVISIONAL TAX • DOUBLE TAX RELIEF
OBJECTIONS • APPEALS • OFFENCES & PENALTIES
STAMP DUTY
ESTATE DUTY
DOMESTIC TAX PLANNING
INTERNATIONAL TAX PLANNING
FINANCIAL SERVICES
PENDING DEVELOPMENTS

HONG KONG TAX IN BRIEF
CHECKLISTS & TABLES

Overview
Flowchart
OWNERSHIP OF PROPERTY
NET ASSESSABLE VALUE OF PROPERTY
PRESCRIBED DEDUCTIONS
EXEMPTION AND RELIEF FROM TAX
PROPERTY TAX RATE AND COMPUTATION

SALARIES TAX
PERSONAL ALLOWANCES

Overview
Flowchart
LIABILITY TO PROFITS TAX
DEFINITION OF TRADE
CHARACTERISTICS OF TRADE
TYPES OF TRADE
DEFINITION AND CHARACTERISTICS OF BUSINESS
CHARACTERISTICS OF A PROFESSION
COMMENCEMENT AND CESSATION OF TRADE, BUSINESS OR PROFESSION
CARRYING ON BUSINESS IN HONG KONG
SOURCE OF PROFITS
DIGITAL ECONOMY, E-COMMERCE AND DIGITAL ASSETS
TRADING STOCK AND WORK IN PROGRESS
FINANCIAL INSTRUMENTS
EXEMPTIONS AND TAX RELIEF
WHEN HAVE PROFITS ARISEN OR BEEN DERIVED?
ALLOWABLE DEDUCTIONS
SPECIFIC DEDUCTIONS UNDER SEC 16–16G
NON-DEDUCTIBLE EXPENSES AND LOSSES
TREATMENT OF LOSSES
BALANCING CHARGES AND DEPRECIATION ALLOWANCES
SPECIAL TAXPAYERS
BASIS PERIOD FOR PROFITS TAX ASSESSMENT
PROFITS TAX RATES

Overview
ALLOWANCES FOR INDUSTRIAL BUILDINGS OR STRUCTURES
ALLOWANCES FOR COMMERCIAL BUILDINGS OR STRUCTURES
BUILDINGS AND STRUCTURES BOUGHT UNUSED
BUILDING REFURBISHMENT DEDUCTION
LEASING ARRANGEMENTS
BALANCING ALLOWANCES AND CHARGES
VALUATION OF ASSETS

RETURNS AND INFORMATION
ADVANCE RULINGS
ASSESSMENT
PERSONAL ASSESSMENT
ANTI-AVOIDANCE MEASURES

PAYMENT OF TAX
PROVISIONAL TAX
DOUBLE TAXATION RELIEF

OBJECTIONS
APPEALS
OFFENCES AND PENALTIES

STAMP DUTY

ESTATE DUTY

What is tax planning
GENERAL TAX PLANNING CONSIDERATIONS
THE TAXATION SYSTEM IN HONG KONG
INDIVIDUAL TAX PLANNING
CORPORATE TAX PLANNING
STAMP DUTY PLANNING
ESTATE DUTY PLANNING
ANTI-AVOIDANCE PROVISIONS
ROLE OF TAX ADVISORS

Editorial information
Objective of international tax planning
COMMON INTERNATIONAL TAX PLANNING TECHNIQUES
CONCLUSION

Editorial information
INTERNATIONAL FINANCIAL CENTRE
FINANCIAL INSTITUTIONS
DEEMED PROFITS
DERIVATIVE TRANSACTIONS
UNIT TRUSTS, MUTUAL FUND CORPORATIONS ETC
OFFSHORE FUNDS
AGENTS
STOCK BORROWING AND LENDING
LEASING ARRANGEMENTS
INSURANCE BUSINESS
QUALIFYING DEBT INSTRUMENTS
OTHER EXEMPTIONS UNDER SECTION 26

Editorial information
PENDING DEVELOPMENTS INDEX
PENDING DEVELOPMENTS

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