Tax and Accounting

Author: Jonathan Chang SC

The Butterworths Hong Kong Stamp Duty Handbook (Fourth Edition) is a concise reference work detailing section-by-section annotations to the Stamp Duty Ordinance (Cap 117). It reproduces the text of the Stamp Ordinance and all subsidiary legislation to the Ordinance which is currently in force, with the inclusion of details of amendments and repeals to the Ordinance. 

Authors: Lawrence Man, Hui Chui Ying

Contributor: Lai Tai Wai, David 

The third edition of the Butterworths Hong Kong Inland Revenue Law Handbook has been wholly revamped with entirely brand-new annotations, covering the most recent case law and legislative amendments to the Inland Revenue Ordinance (Cap 112).

Butterworths Hong Kong Inland Revenue Handbook (Third Edition) is a detailed work of reference containing up-to-date materials on the Inland Revenue Ordinance (Cap 112) and all its subsidiary legislation.

This Handbook provides section-by-section annotations of the Ordinance, which are succinct and easy-to-read. They encompass concise legal analyses of the Ordinance's main operative provisions and the notable definitions of words and phrases.

The Handbook focuses on not only the relevant case law in Hong Kong but also many of the significant authorities in the United Kingdom and other common law jurisdictions.

For the eBook version, please visit Lexis Flip™ here.

Author: Eva Leung

An Introduction to Hong Kong Taxation is a concise and accessible introduction to the Inland Revenue Ordinance (Cap 112). The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the author aimed at deepening the reader’s technical and contextual understanding of the law in a clear and structured manner.

Particular focus is given to recent developments in Hong Kong legislation and case law, such as changes in corporate tax rates and new provisions on tax incentives for certain intellectual properties; and significant tax cases especially in the field of profits tax and salaries tax.

This book serves as an invaluable reference for practitioners and anyone interested in the law governing taxation in Hong Kong.

Author: Professor Benny K B Kwok

Forensic Accountancy  (Fourth Edition)  provides comprehensive insight into forensic accounting and demonstrates how accountants and finance professionals might perform when acting as advisors, experts or investigators in disputes, litigations, arbitrations or fraud investigations. 

In this fourth edition,  this definitive title sets a benchmark of best practices in forensic accounting and has been written in concise English, without the unnecessary use of jargon, catering to the needs of those less trained in the specialty and bridging the gap between accountants and legal practitioners. Auditors, bankers, insurers, regulators, litigators, in-house counsels and lay clients will find this book as a route to uncharted territory in accounting, revealing the unspoken messages behind transactions, fund flows and financial documents.