首页 >
eDM >
Accounting Books (New Releases: October - November 2023) - Hong Kong & International >
Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

作者： Percy Wong; Jody Wong
出版商： Wolters Kluwer (HK) (formerly CCH)
ISBN: 9789887617181
出版时间 September 2023
规格： Paperback , 1316 pages
适应领域： Hong Kong ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
The new edition of this Wolters Kluwer title is now updated to cover the newest developments and trends in Hong Kong taxation for the year 2023/24. The practical aspect of this title has proven to be of great value to candidates preparing for their professional qualification exams as well as to taxation and accounting students who would like to pursue a career in this exciting industry.

The book provides an in-depth analysis of the taxation related issues in Hong Kong, from the implementation of new legislation to the latest departmental notes and current tax cases, as well as international tax issues promulgated by the Organisation for Economic Co-operation and Development (“OECD”) such as the Base Erosion and Profit Shifting Initiative (“BEPS”).

New materials covered in the 2023/24 edition include the following:
- Changes announced in the 2023/24 budget
- Deduction of domestic rents
- Foreign-sourced income exemption (FSIE) regime
- Exemption of carried interest
- Concession for family office business
Discussion on China income tax for cross-border business and employment is included and updated in this edition. The book also examines recent tax cases on such areas of practice as source of profits (Newfair Holdings Ltd case), capital expenditure (KWP Quarry Company Limited case and China Mobile Hong Kong Company Limited case). Topic-related revision questions at the end of each chapter with suggested solutions are particularly useful for professional taxation examination candidates and undergraduate and postgraduate students.
1. Introduction to Hong Kong Revenue Law
2. Salaries Tax
3. Personal Allowances
4. Personal Assessment
5. Property Tax
6. Profits Tax
7. Depreciation and Other Capital Allowances
8. Double Taxation Relief
9. Returns and Information · Assessment to Tax · Provisional Tax
10. Payment and Recovery of Tax
11. Objections · Appeals
12. Offences and Penalties
13. Advances Rulings · Anti-Avoidance Measures
14. Stamp Duty
Mr Percy Wong, CPA, FCCA, ATIHK, CTA (non-practising), BSocSci, & MBA, is a teaching fellow at The Hong Kong Polytechnic University, specialising in taxation. He is also the programme leader of the BBA in Accountancy program. He has over 20 years of teaching experience at tertiary level. Prior to joining the University, he was a senior tax manager at an international CPA firm. He has been a member of the Inland Revenue Board of Review for the years 2007 to 2013. He is now serving as a member the Users’ Committee of the Hong Kong Inland Revenue Department. Moreover, he is one of the joint editors of the Asia Pacific Journal of Taxation, jointly organized by The Taxation Institute of Hong Kong and The Hong Kong Polytechnic University. In addition, he serves as examiner and moderator for examination of various local and international professional bodies.

Dr Jody Wong, FCCA, FCPA, ATIHK, CTA (non-practising), BA, MSc, PhD, is a teaching fellow at the School of Accounting and Finance of The Hong Kong Polytechnic University. He is also the programme director of the Master of Professional Accounting programme. He is a certified public accountant and a chartered tax adviser (non-practising) in Hong Kong. Prior to joining the University, he has acquired substantial practical experience in the fields of accounting, auditing and taxation through working in the commercial sector, an international CPA firm and the tax department. He is a joint editor of the Asia Pacific Journal of Taxation, a joint publication of the Taxation Institute of Hong Kong and The Hong Kong Polytechnic University. He also serves as examiner and academic consultant for several professional bodies.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,308.05 Save ￥40.46 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title