Home >
Taxation >
Hong Kong >
Hong Kong Tax Workbook 2012/13

Hong Kong Tax Workbook 2012/13

Author: Percy Wong; Teresa Fung; Jody Wong
Publisher: CCH Hong Kong
ISBN: 9789881552402
Published In: December 2012
Format: Paperback , 750 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details
This publication 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.

This publication examines the taxes imposed in Hong Kong under the Inland Revenue Ordinance: profits tax, salaries tax and property tax; and the Stamp Duty Ordinance. It provides readers with the answers to practical tax issues they may have as an individual, and regarding their business and property held. Topic-related revision questions at the end of each chapter with suggested solutions are particularly useful for professional taxation examination candidates, undergraduate and post-graduate students.

Key Features
- Worked examples that illustrate the law in practice
- The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools.
- Decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases are referred to in analysing a particular tax issue.
- Contains user-friendly indexes, section finding list and case table which ensure fast access to information
- Introduction to Hong Kong Revenue Law
- Salaries Tax
- Personal Allowances
- Personal Assessment
- Property Tax
- Profits Tax
- Depreciation and Other Capital Allowances
- Double Tax Relief
- Returns and Information, Assessment, Provisional Tax
- Payment and Recovery of Tax
- Objections, Appeals
- Offences and Penalties
- Advance Rulings, Anti-avoidance
- Stamp Duty
- Mr Percy Wong, teaching fellow at The Hong Kong Polytechnic University, specialising in taxation.
- Dr Teresa Fung, Lecturer in School of Accounting and Finance at the Hong Kong Polytechnic University.
- Mr Jody Wong, Lecturer at the Hong Kong Polytechnic University.