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Hong Kong Tax Manual Online

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

  • Author:
  • Publisher: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: BHKTM
  • Published In: Subscription-type (Contents updated periodically)
  • Format: Online
  • Jurisdiction: Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

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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
  1. 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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