Hong Kong Taxation and Tax Planning (11th Edition)

The objective of Hong Kong Taxation and Tax Planning is to provide readers with taxation knowledge from the basic to the advance level of tax planning. At the same time, this book is a very valuable tool for students learning their materials for the preparation of academic and professional examinations.

The author has been trying his best to accomplish the above objective in the past editions. This is done with the provision of the most updated tax knowledge and concept maps to assist readers in understanding the difficult tax knowledge. You may find concept maps at the end of 15 chapters.

In this edition, besides more examples and concepts were added, Chapter 32 on personal assessment was completely rewritten and the parts on stock borrowing and PRC tax were also substantially rewritten. The author hoped that this would facilitate learning and understanding.

New materials such as specified intellectual property in Sections 16E, EA, EB and EC, DIPN 48 were added. New cases such as Aviation Fuel Supply Consortium, CG Lighting Ltd, Fuches, Li & Fung (Trading) Ltd and Nice Cheer Investment Ltd were explained in this edition.

The author makes his best efforts to make this book user-friendly. Readers and students are able to grasp the tax knowledge in an expedient manner. The author anticipates that this book is a useful tool for those studying taxation or practising taxation.

The law of this book has been updated to the mid-May 2012.