Hong Kong Taxation and Tax Planning (12th 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 24 chapters.

In this edition, more examples and concepts were added. Also, Chapter 36 and 37 on stamp duty were respectively completely rewritten and substantially rewritten. The author hoped that this would facilitate learning and understanding.

New materials such as taxation on royalty income, deduction of royalty expense, specific deductions under profit tax, new special stamp duty, buyer’s stamp duty, property tax, basis period and DIPN 49 were added. Cases such as Aviation Fuel Supply Consortium, Braitrim (Far East) Ltd, Moulin Global Eyecare Trading Ltd (In Liquidation) and Nice Cheer Investment Ltd were added or updated 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-April 2013.

Features:

• Written in easily understood English
• Meet students’ needs by explaining how to study taxation and achieve better examination results
• “Learning objectives” at the beginning of each chapter assists students to understand what they are going to learn in each chapter
• “Questions to test your knowledge” at the end of each chapter reminds students what they have learned
• Contain about 170 numerical examples to demonstrate the requisite knowledge 
• Contain 40 “examination questions” at the end of each section testing students’ tax knowledge with suggested answers and time allowed for their reference
• Contain 28 “mock examination questions” with suggested answers and time allowed designed for different types of tax examination so as to suit students’ needs
• More than 20 chapters were inserted with new items or revised substantially such as new cases, royalty income, special stamp duty, buyer’s stamp duty, property tax, specific deductions under profits tax, basis period and DIPN 49
• Chapter 36 was completely rewritten to provide a better understanding on stamp duty 
• Concept maps are found at the end of 24 chapters
• About 20 examples were added in this edition to assist understanding
• New cases were undated up to 15 April 2013