当前货币:HKD

您的购物车中没有商品。

Coming Soon An Introduction to Hong Kong Taxation

An Introduction to Hong Kong Taxation

  • 作者:
  • 出版商: LexisNexis Hong Kong
  • ISBN: 9789888865529
  • 出版时间 March 2025
  • 规格: Paperback
  • 适应领域: Hong Kong ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥921.20

¥829.08 Save ¥92.12 (10%)

发货时间:大约 1-2 weeks ?Extra 2-10 working days for address outside Hong Kong
还未出版?

The publication date listed on our site is the latest information we have from the publisher, and that this date may change.

Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

  • 描述 
  • 大纲 
  • 作者 
  • 详细

    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 signicant tax cases especially in the eld of prots tax and
    salaries tax.

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

  • Chapter 1 Principles of Interpretation of Tax Legislation 

    Chapter 2 Profits Tax: Trade, Profession or Business 
    Chapter 3 Profits Tax: The Source Concept 
    Chapter 4 Profits Tax: Assessable Profits 
    Chapter 5 Profits Tax: Deductible Expenses and Losses 
    Chapter 6 Profits Tax: Depreciation Allowances 
    Chapter 7 Property Tax 
    Chapter 8 Salaries Tax 
    Chapter 9 Administration 
    Chapter 10 Anti-Avoidance Rules and Doctrines 

  • Eva Leung

    Eva Leung joined Des Voeux Chambers in 2014. Her practice covers a broad range of civil and commercial areas, including company, trusts, land, tax and public law matters. She has been involved in various tax related cases and has been advising corporate clients in tax appeals and settlements with the IRD.

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥502.90

¥487.81 Save ¥15.09 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,420.66
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,290.00

¥3,191.30 Save ¥98.70 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,365.20

¥3,264.24 Save ¥100.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,143.20

¥2,078.90 Save ¥64.30 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,136.00

¥4,011.92 Save ¥124.08 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,955.20

¥1,896.54 Save ¥58.66 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,350.00

¥2,279.50 Save ¥70.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,006.12

¥2,915.94 Save ¥90.18 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,672.42

¥2,592.25 Save ¥80.17 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥462.48

¥448.61 Save ¥13.87 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,598.00

¥1,550.06 Save ¥47.94 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: ¥1,974.00

¥1,914.78 Save ¥59.22 (3%)