Hong Kong Tax Workbook 2012/13

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