Hong Kong tax law : cases and materials / A.J. Halkyard, Jefferson P. VanderWolk ; with a contribution from Caroline Hague
Digitised Book 18.190.155.3 (0)
1993
Information About
This text deals comprehensively with Hong Kong profits tax, salaries tax, property tax, and estate duty. Particular attention is given to anti-avoidance legislation and the interpretation of tax statutes.
Additional Details
- Creators
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- Halkyard, A. J.,(Andrew J.)
- Subject
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- Taxation--Law and legislation--China--Hong Kong
- Taxation--Law and legislation--China--Hong Kong--Cases
- Publisher
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- Butterworths Asia, 1993
- National Library Board Singapore, 1993
- Contributors
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- VanderWolk, Jefferson P.
- Digital Description
- application/pdf, xxv, 344 p.
- Table of Contents
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- ch. 1. Principles of interpretation of tax legislation -- ch. 2. Profits tax: trade, profession or business -- ch. 3. Profits tax: the source concept -- ch. 4. Profits tax: assessable profits -- ch. 5. Profits tax: deductible expenses and losses -- ch. 6. Profits tax: depreciation allowances -- ch. 7. Property tax -- ch. 8. Salaries tax -- ch. 9. Administration -- ch. 10. Anti-avoidance rules and doctrines...
- Copyright
- All Rights Reserved. National Library Board Singapore 2009.