Hong Kong Taxation

Law and Practice
Erscheinungsjahr 2017
ISBN: 978-962-996-830-4
Verlag: Chinese University Press

Buch, Englisch, 980 Seiten, Print PDF, Format (B × H): 152 mm x 229 mm

The book will continue to cover the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment, and Stamp Duty as well as a general overview of international tax issues and how it pertains to Hong Kong. The book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The next edition will include legislative changes up to 30 June 2017 as well as the latest developments in Hong Kong taxation, including those pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.

Autoren/Hrsg.

Lau, Ayesha Macpherson

Flux, David

Macpherson, Ayesha

Smith, David

Laird, Garry

Pearce, Justin

Olesnicky, Michael

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Asien (inkl. Türkei und Naher Osten)

Über Autor(innen)

Ayesha Macpherson Lau is a partner with KPMG China and is the head of tax in Hong Kong. She has been a specialist in the tax field for over 20 years, initially with KPMG in London before joining KPMG in Hong Kong.
Michael Olesnicky is a senior advisor to KPMG in Hong Kong. A lawyer by training, Michael has spent more than 25 years advising on corporate income tax and tax dispute matters, as well as wealth management, trust planning, and estate planning.