Hong Kong taxation :: law and practice /
Annotation
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English Chinese |
| Veröffentlicht: |
Hong Kong :
The Chinese University Press,
[2016]
|
| Ausgabe: | 2016-17 edition. |
| Schriftenreihe: | Calligrams
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Annotation |
| Beschreibung: | 1 online resource (li, 953 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9789882377080 9882377084 962996824X 9789629968243 |
Internformat
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| 505 | 0 | |a Intro; Title Page; Copyight Page; Table of Contents; Acknowledgement; Preface to 2016-17 Edition; Abbreviations; Latin Words and Phrases; Table of Cases; Board of Review Decisions; IRO, IRR and SDO; Chapter 1 General Scheme of Taxation in Hong Kong; Chapter 2 Property Tax; Chapter 3 Salaries Tax; Chapter 4 Profits Tax; Chapter 5 Depreciation Allowances; Chapter 6 Personal Assessment; Chapter 7 Returns and Information toBe Supplied, Penalties; Chapter 8 Assessments and Payment of Tax; Chapter 9 Objections and Appeals; Chapter 10 Miscellaneous Matters. | |
| 505 | 8 | |a Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index. | |
| 504 | |a Includes bibliographical references and index. | ||
| 520 | 8 | |a Annotation |b The book covers the major areas of Hong Kong taxation--profits tax, salaries tax, property tax, personal assessment and stamp duty. It also includes a chapter giving a general overview of international tax issues and how they pertain to Hong Kong. This issue also contains general observations on the final reports issued in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information, and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. | |
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Datensatz im Suchindex
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| author | Lau, Ayesha Macpherson Pearce, Justin (Lawyer) |
| author_GND | http://id.loc.gov/authorities/names/no2015049619 |
| author_facet | Lau, Ayesha Macpherson Pearce, Justin (Lawyer) |
| author_role | aut aut |
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| callnumber-first | K - Law |
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| contents | Intro; Title Page; Copyight Page; Table of Contents; Acknowledgement; Preface to 2016-17 Edition; Abbreviations; Latin Words and Phrases; Table of Cases; Board of Review Decisions; IRO, IRR and SDO; Chapter 1 General Scheme of Taxation in Hong Kong; Chapter 2 Property Tax; Chapter 3 Salaries Tax; Chapter 4 Profits Tax; Chapter 5 Depreciation Allowances; Chapter 6 Personal Assessment; Chapter 7 Returns and Information toBe Supplied, Penalties; Chapter 8 Assessments and Payment of Tax; Chapter 9 Objections and Appeals; Chapter 10 Miscellaneous Matters. Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index. |
| ctrlnum | (OCoLC)1047599659 |
| dewey-full | 343.512504 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.512504 |
| dewey-search | 343.512504 |
| dewey-sort | 3343.512504 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | 2016-17 edition. |
| format | Electronic eBook |
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| indexdate | 2024-11-27T13:29:05Z |
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| spelling | Hong Kong taxation (Chinese University Press) Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce. 2016-17 edition. Hong Kong : The Chinese University Press, [2016] ©2016 1 online resource (li, 953 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Calligrams Print version record. Intro; Title Page; Copyight Page; Table of Contents; Acknowledgement; Preface to 2016-17 Edition; Abbreviations; Latin Words and Phrases; Table of Cases; Board of Review Decisions; IRO, IRR and SDO; Chapter 1 General Scheme of Taxation in Hong Kong; Chapter 2 Property Tax; Chapter 3 Salaries Tax; Chapter 4 Profits Tax; Chapter 5 Depreciation Allowances; Chapter 6 Personal Assessment; Chapter 7 Returns and Information toBe Supplied, Penalties; Chapter 8 Assessments and Payment of Tax; Chapter 9 Objections and Appeals; Chapter 10 Miscellaneous Matters. Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index. Includes bibliographical references and index. Annotation The book covers the major areas of Hong Kong taxation--profits tax, salaries tax, property tax, personal assessment and stamp duty. It also includes a chapter giving a general overview of international tax issues and how they pertain to Hong Kong. This issue also contains general observations on the final reports issued in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information, and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Taxation Law and legislation China Hong Kong. LAW General. bisacsh Taxation Law and legislation fast China Hong Kong fast https://id.oclc.org/worldcat/entity/E39PBJvt6xv8pV6CJd3DMttxjC Criticism, interpretation, etc. fast Lau, Ayesha Macpherson, author. Pearce, Justin (Lawyer), author. http://id.loc.gov/authorities/names/no2015049619 has work: Hong Kong taxation (Chinese University Press) (Text) https://id.oclc.org/worldcat/entity/E39PCFQwTp7Jwh7HbFVwrtgwJC https://id.oclc.org/worldcat/ontology/hasWork Print version: Hong Kong taxation. 2016-17 edition. Hong Kong : The Chinese University Press, 2016 962996824X (OCoLC)964384151 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2171775 Volltext |
| spellingShingle | Lau, Ayesha Macpherson Pearce, Justin (Lawyer) Hong Kong taxation : law and practice / Intro; Title Page; Copyight Page; Table of Contents; Acknowledgement; Preface to 2016-17 Edition; Abbreviations; Latin Words and Phrases; Table of Cases; Board of Review Decisions; IRO, IRR and SDO; Chapter 1 General Scheme of Taxation in Hong Kong; Chapter 2 Property Tax; Chapter 3 Salaries Tax; Chapter 4 Profits Tax; Chapter 5 Depreciation Allowances; Chapter 6 Personal Assessment; Chapter 7 Returns and Information toBe Supplied, Penalties; Chapter 8 Assessments and Payment of Tax; Chapter 9 Objections and Appeals; Chapter 10 Miscellaneous Matters. Chapter 11 International Aspects of HongKong TaxationChapter 12 Stamp Duty; Chapter 13 Special Provisions; Index. Taxation Law and legislation China Hong Kong. LAW General. bisacsh Taxation Law and legislation fast |
| title | Hong Kong taxation : law and practice / |
| title_alt | Hong Kong taxation (Chinese University Press) |
| title_auth | Hong Kong taxation : law and practice / |
| title_exact_search | Hong Kong taxation : law and practice / |
| title_full | Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce. |
| title_fullStr | Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce. |
| title_full_unstemmed | Hong Kong taxation : law and practice / Ayesha Macpherson Lau, Justin Pearce. |
| title_short | Hong Kong taxation : |
| title_sort | hong kong taxation law and practice |
| title_sub | law and practice / |
| topic | Taxation Law and legislation China Hong Kong. LAW General. bisacsh Taxation Law and legislation fast |
| topic_facet | Taxation Law and legislation China Hong Kong. LAW General. Taxation Law and legislation China Hong Kong Criticism, interpretation, etc. |
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