Hong Kong

Hong Kong Taxation and Tax Planning, 13th Edition

By Patrick Kin-Wai Ho
Pilot Publishing July 2014

Specifications

ISBN-13
9789882058644
Publisher
Pilot Publishing
Publication
July 2014
Format
Paperback , 674 pages
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

Remarks: 2015 new edition is scheduled to be published in mid-July 2015.

 

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.

In this edition, besides more examples and concepts were added, chapters 9, 17, 21, 29 and 37 were very substantially rewritten to provide a better understanding on difficult topics. The author hoped that this would facilitate learning and understanding.

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 end of March 2014.

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 180 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’ eds
  • More than 10 chapters were inserted with new items or revised substantially
  • Chapter 9, 17, 21, 29 and 37 were very substantially rewritten to provide a better understanding on difficult topics
  • Concept maps are found at the end of 27 chapters
  • About 20 examples were added in this edition to assist understanding
  • New cases were updated up to 31 March 2014

 

Table of Contents

Section A: Introduction
Section B: Tax Administration
Section C: Property Tax
Section D: Salaries Tax
Section E: Profit Tax
Section F: Special Businesses
Section G: Depreciation Allowance
Section H: Personal Assessment
Section I: Overseas Activities and Anti-Avoidance
Section J: Stamp Duty
Section K: Estate Planning and China Tax
Section L: Mock Examination Questions and Answers

About the Author

Patrick Kin-Wai Ho LL.B, LL.M, MBA, FCPA, FCCA, FTIHK, BARRISTER-AT-LAW

Patrick K.W. Ho is a principal lecturer on taxation with FTMS Training Systems (HK) Limited. Before he took up the present post, he was a Tax Director of Deloitte Touche Tohmatsu, a Visiting Professor of the Department of Accountancy and Law of Hong Kong Baptist University and an Assessor with the Inland Revenue Department. He was also an Adjunct Professor of the Department of Accountancy of City University of Hong Kong.

He was awarded a Bachelor Degree in Law from University of London, a Master Degree in Law and a Master Degree in Business Administration from The University of Hong Kong, and a Postgraduate Certificate in Law from City University of Hong Kong. He is a Fellow of Hong Kong Institute of Certified Public Accountants, The Association of Chartered and Certified Accountants and The Taxation Institute of Hong Kong, and obtained the qualification of a barrister-at-law. He has more than thirty years’ experience in the Inland Revenue Department, professional practice and teaching taxation subjects.

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