Name: Taxation of Property Transactions in Hong Kong
Brand: LexisNexis Hong Kong
SKU: 9780409997859
Price: 873.00 HKD
Availability: OutOfStock
Author: Jefferson P VanderWolk; Andrew J Halkyard
ISBN: 9780409997859

Taxation of Property Transactions in Hong Kong

Edited by Jefferson P VanderWolk · Andrew J Halkyard

LexisNexis Hong Kong December 1995

Specifications

ISBN-13: 9780409997859
Publisher: LexisNexis Hong Kong
Publication: December 1995
Format: Hardback , 186 pages
Jurisdiction: Hong Kong ? Countri(es) for reference only

Details

Hong Kong Taxation of Property Transactions in Hong Kong introduces the reader to some of the important legal rules and doctrines that govern the taxation of buying, letting, using, or selling property in Hong Kong.

Particular emphasis has been placed on the legal analysis applied in actual cases, with a view to identifying areas in which the law may be misunderstood or the practice of the tax authorities – the Inland Revenue Department – may be at odds with the law. Some of the issues discussed include: tax consequences in relation to profits gained from the disposition of property by individuals and businesses; tax issues relating to land developed for rental purposes; the timing of profits from sales of uncompleted units; calculation of assessable profits and the deductibility of various expenses; stamp duty implications of property transactions.

Statutory and administrative materials are included along with extensive case law materials.

Lawyers, accountants, quantity surveyors, corporate financial personnel, students and all involved in property transactions in Hong Kong will find this an invaluable handbook.

About the Author

Jefferson P VanderWolk, BA, MA, JD; Tax Principal, Deloitte Touche Tohmatsu, Hong Kong

Andrew J Halkyard, LLB (Hons) (ANU), LLM (Virg); Barrister; Faculty of Law, University of Hong Kong; Consultant, International Tax Group, Baker & McKenzie