This publication 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.
 

- This year’s edition has been reviewed by the professionals at Deloitte Touche Tohmatsu, acting as the Technical Reviewer.
- The “Highlights of 2009/10 Revenue Developments” page provides a summary of what’s new in this edition.
- All legislative changes introduced since the 2009/10 edition, as well as the revenue measures announced in the 2010/11 Budget (See Appendix I for What’s New for this edition)
- Worked examples that illustrate the law in practice
- The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools.
- Latest decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases
- Contains user-friendly indexes, section finding list

Contents Includes:

Topics Covered

• Introduction to Hong Kong Revenue Law
• Salaries Tax
• Personal Allowances
• Personal Assessment
• Property Tax
• Profits Tax
• Depreciation and Other Capital Allowances
• Double Tax Relief
• Returns and Information, Assessment, Provisional Tax
• Payment and Recovery of Tax
• Objections, Appeals
• Offences and Penalties
• Advance Rulings, Anti-avoidance
• Stamp Duty
  

Product Includes:

one bound book