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Taxation in Hong Kong: Case Law & Commentary

Taxation in Hong Kong: Case Law & Commentary

Author: Marina Capel; Jeffrey May
Publisher: CCH Hong Kong
ISBN: 9789810463472
Published In: June 2002
Format: Paperback , 321 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Taxation in Hong Kong: Case Law & Commentary aims to assist tax practitioners from all walks of professional life in grasping the key issues and ratio decidendi of a court's decisions. This edition contains summaries of most of the relevant and authoritative tax cases heard in Hong Kong. To the extent applicable, it also includes certain cases from the United Kingdom and Australia that are recognised to be of highly persuasive legal precedent value in Hong Kong.

The format of the summary aims to assist the tax practitioner understand first the preliminary issues, historical appeals background, if any, and then the facts of each case. The arguments advocated by either side are also set out to help the tax practitioner understand the logic of both parties' contentions. The decision sets out the ratio decidendi or binding component of the case.

We hope we have answered the call of many tax practitioners for a Hong Kong taxation casebook that can help them unravel and apply with success the bewildering legal process and doctrine of stare decisis.

Marina Capel is Head of Tax, Asia, with a MNC (one of the top 100 FTSE listed companies). She is responsible for tax strategy and tax structuring in Asia, and for providing in-house tax advice to the business units in 18 countries in Asia. She actively advises on tax matters in China and Hong Kong. She has 10 years tax consulting experience with an international accounting firm, based
in Singapore and New Zealand. Marina graduated from National University of Singapore as a lawyer and was admitted to the Bar in Singapore as an AdvocateSolicitor. She is co-author of Tax Incentives for Investment in Singapore. She is also chairperson ofthe International Fiscal Association - Singapore Branch.

Jeffrey May is a tax director within the fmancial services tax practice of PricewaterhouseCoopers in Australia and has over 15 years experience in the tax profession. Prior to returning to Australia in 2001, Jeff was a tax partner with PricewaterhouseCoopers Hong Kong specialising in banking, capital markets and investment management.