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Hong Kong Tax Law: Cases and Materials – Seventh Edition (Student)
Authors: Wilson WS Chow
Hong Kong Tax Law: Cases and Materials (Seventh Edition) is a concise and accessible introduction to the principles relating to the Inland Revenue Ordinance. This title will be essential reading for students of tax law in Hong Kong.
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Publication Date: June 2021
Publisher: LexisNexis
Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors aimed at deepening the reader's technical and contextual understanding of the law in a clear and structured manner. In this seventh edition, particular focus has been given to recent developments in Hong Kong legislation and case law, such as the introduction of a comprehensive transfer pricing regime and major Court of Final Appeal decisions relating to salaries tax and charge of profits tax. This book is essential reading for students and a helpful reference guide for practitioners.
Introduction: What is Tax?
Principles of Interpretation of Tax Legislation
Profits Tax: Trade, Profession or Business
Profits Tax: The Source Concept
Profits Tax: Assessable Profits
Profits Tax: Deductible Expenses and Losses
Profits Tax: Depreciation Allowances
Property Tax
Salaries Tax
Administration
Anti-Avoidance Rules and Doctrines