Taxation Hong Kong Best Books of the Month

Hong Kong Taxation and Tax Planning, 21st Edition

Edited by Patrick Kin-wai Ho · Kelvin Po-lung Mak
Pilot Publishing September 2023

Specifications

ISBN-13
9789888652792
Publisher
Pilot Publishing
Publication
September 2023
Format
Paperback , 865 pages
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

Professional toolkits are available:

  1. Hong Kong Tax & Accounting Practical Toolkit
  2. Hong Kong Company Law & Compliance Practical Toolkit

 

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.

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
  • More than 180 tables to help students understand the knowledge more easily
  • More than 240 numerical examples to demonstrate the requisite knowledge
  • More than 140 concept maps to visually present the relationship between the key elements or components of a particular difficult tax issue or concept
  • A total of 47 “examination questions” at the end of Section B to K and 28 “mock examination questions” to test students' tax knowledge; suggested answers and time allowed are provided for students' reference
  • Major rewrites in Chapters 1, 2, 3, 4, 5, 8, 9, 10, 11, 13, 15, 16, 17, 22, 23, 24, 26, 27, 29, 30, 33, 35, 39, 40, 41, 46 and 47 to include materials on tax law updates and cases between April 2021 and June 2023.
  • The law discussed in this book was updated up to mid-June 2023

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, MCS, PCLL, FCPA, FCCA, BARRISTER-AT-LAW

Patrick K.W. Ho has over 35 years of experience in professional accounting and tax practice, an in teacing accounting and taxation subjects in universities. He has been a fellow of HKICPA for over 35 years and an editorial board member of the Asia-Pacific Journal of Taxation for over 20 years. He has awarded LL.B from University of London, LL.M and MBA from HKU, and PCLL from CityU.  He obtained the qualification of barrister. He was formerly an associate professor and visiting professor of HKBU, an adjunct professor of CityU and a principal tax lecturer with FTMS Training Systems (HK) Ltd. He was an assessor of the IRD, a senior tax training manager of KPMG and a tax director at Deloitte. He was also an examiner of tax papers of HKICPA, TIHK and HKICS, and an assessor of a tax paper of ACCA.

 

Kelvin Po-lung Mak PhD, FCA, FCCA, FCPA, FTIHK, CTA (Non-practising)

Kelvin Mak is a senior lecturer at the Department of Accounting, the School of Business & Management of HKUST. He has over 25 years of experience in professional tax practice and teaching taxation subjects at both undergraduate and postgraduate levels. Before joining the university, he was a senior tax manager of an international CPA firm. He was a member of the Inland Revenue Board of Review for the years 2013 to 2018. He serves as an examination paper moderator for an international professional accounting body. He is also an editorial board member of the Asia-Pacific Journal of Taxation.

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