The Encyclopaedia of Hong Kong Taxation provides the most comprehensive, authoritative and regularly updated reference on the taxation system in Hong Kong. This extensive three-volume set provides quick and easy access to Stamp Duty in Volume 1 and Taxation of Income in Volumes 3 and 4.
While this work deals primarily with Hong Kong taxation matters, the authors have researched case law and legislation in many other jurisdictions, particularly in Australia, Canada, Malaysia, New Zealand, Singapore and the United Kingdom. The work is therefore to a significant extent one of comparative tax law. It is hoped that tax practitioners, academic lawyers and economists in jurisdictions other than Hong Kong will find the research helpful. Matters such as anti-avoidance legislation, both specific and general, are discussed in the context of developments in other jurisdictions as well as Hong Kong.
Publishing the encyclopaedia in looseleaf form ensures that the entire work is constantly kept current with the latest changes. It provides the user with detailed coverage of the law and practice of taxation in Hong Kong. As it is written by experts in the field it gives practical advice on potential pitfalls that may be avoided, including useful tips on how best to structure investments or transfer property in the most tax efficient manner.
The user will find the format accessible for ready reference, as it provides a succinct account of the law andpractice with detailed annotations to cases and legislation and cross-referencing to other relevant sources of information within the work. It also includes a complete set of practice guides, notes and forms.
This title is a unique and definitive work of authority on taxation and will be of fundamental use to accountants, tax consultants and legal practitioners, as well as bankers, corporate and property planners, estate agents, businessmen, civil servants, academics and students.
Features:
- Clear statements of general principles
- Statutory provisions reproduced for ease of reference
- Lists of relevant definitions
- Cross references to other relevant statutory provisions
- Historical notes of amendments
- Annotations including discussion of relevant case law and references to other source materials
- Useful forms are reproduced for practical reference
- Practice Guides, Information Pamphlets and Directives reproduced to provide readers with direct access to materials which are located in diverse sources or out of print.
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