Hong Kong tax law : cases and materials / A.J. Halkyard, Jefferson P. VanderWolk ; with a contribution from Caroline Hague



Digitised Book 216.73.216.10 (0)

1993

Hong Kong tax law : cases and materials / A.J. Halkyard, Jefferson P. VanderWolk ; with a contribution from Caroline Hague

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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.

Subjects

Taxation--Law and legislation--China--Hong Kong Taxation--Law and legislation--China--Hong Kong--Cases

Categories

Taxation Law

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Additional Details

Title
Hong Kong tax law : cases and materials / A.J. Halkyard, Jefferson P. VanderWolk ; with a contribution from Caroline Hague
Creators
  • Halkyard, A. J.,(Andrew J.)
Subject
  • Taxation--Law and legislation--China--Hong Kong
  • Taxation--Law and legislation--China--Hong Kong--Cases
Publisher
  • Butterworths Asia, 1993
  • National Library Board Singapore, 1993
Contributors
  • VanderWolk, Jefferson P.
Digital Description
application/pdf, xxv, 344 p.
Table of Contents
  • 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.