Michael Olesnicky

The book covers 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 they pertain 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 new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD’s Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by 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 new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD’s Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.

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 in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues 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.

This standard text is updated annually by the experienced tax professionals of KPMG, an international network of member firms offering audit, tax, and advisory services. The volume covers the major areas of Hong Kong taxation: Property Tax, Salaries Tax, Profits Tax, Personal Assessment, and Stamp Duty. It explains the principles and practice of taxation law through relevant tax cases and Board of Review decisions and contains numerous practical examples. The current edition covers the 2014–15 budget changes and the latest developments in taxation.

The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 2013-14 budget changes and the latest developments in taxation. Included in the chapter which examines international tax issues is a new section on Hong Kong taxation issues for Mainland investors into Hong Kong. Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. The text is written in a clear and concise manner. Technical jargon is kept to a minimum. It is a quick and easy reference with Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.

Hong Kong Taxation: Law and Practice, 2010-2011 is a comprehensive yet practical guide to the Hong Kong tax system. The volume explains the three main types of taxes in Hong Kong, namely property tax, salaries tax, and profits tax, and details all related information dealing with the administration, assessment, and collection of these taxes. Written in clearly and accessibly with real-life examples and case studies, this popular resource continues to set the bar for up-to-date information on Hong Kong taxation law for students, investors, and people in business. This new edition covers all taxation changes up through July of 2010.

Hong Kong Taxation: Law and Practice is an annually-produced, professionally-targeted guide to the Hong Kong tax system. The volume explains in detail the three main tax categories of the Inland Revenue Ordinance: property tax, salaries tax, and profits tax. Covering all relevant legislation and illustrated with real-life examples and case studies, this popular resource continues to be the standard text for the most recent and critical information on Hong Kong taxation law.

This is a comprehensive, practical and easy-to-understand guide that explains, in detail, all the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax - and all of the related legislation in connection with the administration, assessment and collection of these taxes. Chapters covering Stamp Duty and the international aspects of Hong Kong tax are included to make the book a more comprehensive source of information for students, investors and business people. The book provides numerous practical examples and tax cases to illustrate the meaning of Hong Kong's tax law and its practice. In addition, there are appendices covering related tax matters, statements of practice, etc. and tables of tax cases and statutes indexed to the text. To complete its all-round usefulness, the text is further cross-referred to the more important Board of Review decisions and to relevant sections of the Inland Revenue Ordinance, Stamp Duty Ordinance and Estate Duty Ordinance. Changes in Hong Kong taxation law are becoming more regular and more complex. This edition fully deals with all changes up to July 2008.

Hong Kong Taxation: Law and Practice 2006-07 is a professional book on Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included to make the book a more comprehensive source of information for readers. This edition fully deals with all changes in Hong Kong taxation law up to July 2007. A Chinese translation of this edition by Ayesha Macpherson is also available.

Hong Kong Taxation: Law and Practice 2006-07 covers the Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance-Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included.