Hong Kong Taxation and Tax Planning, 14th 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.

In this edition, besides more examples and concepts were added, chapters 4, 5, 9, 13, 15, 37 and 39 were substantially rewritten to provide a better understanding on difficult topics. These topics include the Alternative Bond Scheme, the double stamp duty and the Sheung Kung Hui case, Aviation Fuel Supply case, new DIPN 50 and revised and new SOIPN 5, 6, 7 and 8.

The author makes his best efforts to make this book user-friendly with concept maps in 30 chapters. Readers and students are able to grasp the tax knowledge in a expedient manner. The author anticipates that this book is a useful tool for those studying taxation or practicing taxation.

The law of this book has been updated to the end of March 2015.

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
• Contains about 200 numerical examples to demonstrate the requisite knowledge
• Contains 40 “examination questions” at the end of each section testing students’ tax knowledge with suggested answers and time allowed for their reference.
• Contains 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 18 chapters were inserted with new items or revised substantially
• Chapters 4, 5, 9, 13, 15, 37 and 39 were very substantially rewritten to provide a better understanding on difficult topics
• Concept maps are found at the end of 30 chapters
• More examples were added in this edition to assist understanding
• New cases were updated up to 31 March 2015