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Hong Kong Master Tax Guide 2021-2022 (29th Edition)

Hong Kong Master Tax Guide 2021-2022 (29th Edition)

  • 作者:
  • 出版商: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: 9789887840534
  • 出版时间 September 2021
  • 规格: Paperback , 1300 pages
  • 适应领域: Hong Kong ? 免责申明:
    Countri(es) stated herein are used as reference only
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  • 描述 
  • 大纲 
  • 详细

    Wolters Kluwer annually published Hong Kong Master Tax Guide which has long been regarded as the leading provider in up-to-date guidance and in-depth analysis on taxation practice in Hong Kong for over two decades. The Hong Kong Master Tax Guide 2021/22 (29th Edition) provides an overview of the current taxation system in Hong Kong with authoritative references and valuable understanding on the latest tax issues in Hong Kong for readers in the business community.

    The latest 2021/22 edition delivers the most up-to-date tax law changes in Hong Kong and their implications including:

    • The key tax measures in response to the COVID-19 pandemic;
    • The new tax concessions for ship leasing businesses, insurance-related businesses and carried interest;
    • The transfer pricing regime and various minimum Base Erosion and Profit Shifting (BEPS) measures;
    • Other new measures for profits tax, salaries tax and stamp duty;
    • Updates in the tax cases in profits tax, salaries tax and stamp duty;
    • International tax developments, including the proposed tax regulations in response to the Organisation for Economic Co-operation and Development’s BEPS Project.

    Expertly updates provided by PricewaterhouseCoopers Limited, the Hong Kong Master Tax Guide 2021/22 (29th Edition) is a consolidated and practical reference that provides comprehensive information on taxes in Hong Kong. Recent developments and regulations governing the taxation of companies and individuals in Hong Kong are also covered.

    The Hong Kong Master Tax Guide 2021/22 (29th Edition) is published by Wolters Kluwer, the world leading’s workflow solutions provider and publisher of the Master Tax Guides for jurisdictions including US, UK, China, Canada, Australia, Singapore, Malaysia, India, Japan, Taiwan, Macao and Thailand. Like all these widely-used publications, this title will be an irreplaceable reference for tax and accounting professionals and students.

    The Hong Kong Master Tax Guide explores the spectrum of taxation issues in Hong Kong using non-technical language and easy to follow examples, flowcharts and tables. The taxes imposed under the Inland Revenue Ordinance (Cap 112) (property tax, salaries tax and profits tax) and the Stamp Duty Ordinance (Cap 117) are examined in detailed with attention being paid to matters ranging from liability to tax to assessment, payment, objection and appeal.

    To enable quick and easy access to information, a comprehensive Subject Index, Case Table, Board of Review Decision Table and the Inland Revenue Ordinance (Cap 112), Stamp Duty Ordinance (Cap 117) Section Finding List are provided.

    The Hong Kong Master Tax Guide is a handy desktop reference book and provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.

    1. Introduction to Hong Kong Revenue Law
    2. Salaries Tax
    3. Personal Allowances
    4. Personal Assessment
    5. Property Tax
    6. Profits Tax: Chargeability, Basis Period and Profits Tax Rates
    7. Profits Tax: Stock Valuation, Deductions and Losses
    8. Profits Tax: Special Items, Businesses and Taxpayers
    9. Depreciation and Other Capital Allowances
    10. Returns and Information, Assessment, Provisional Tax
    11. Payment and Recovery of Tax
    12. Objections, Appeals
    13. Offences and Penalties
    14. Advance Rulings, Anti-avoidance
    15. Stamp Duty
    16. International Tax Considerations: Tax Treaties and BEPS
    17. Transfer Pricing

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