Hong Kong Tax Law: Cases and Materials- Sixth Edition
Author(s): Andrew Halkyard, Jefferson P VanderWolk, Wilson WS Chow
Publication Date: 25 June 2013
Hong Kong Tax Law: Cases and Materials is a concise guide to the sources of law relating to the Inland Revenue Ordinance.
Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. With a range of new developments in the four years since the last edition, this new edition pays particular attention to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law. In addition, it focuses on anti-avoidance and the interpretation of tax statutes. The text includes material from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors. The reader is guided through the primary materials in a clear, easily understandable manner designed to give the reader an appreciation of the structure and application of tax law in Hong Kong.
This book will be essential reading for students of revenue law in Hong Kong and will also be useful to legal practitioners or anyone at all who needs to have a thorough understanding of the law in this area.
Table of contents
1 Principles of Interpretation of Tax Legislation
2 Profits Tax: Trade, Profession or Business
3 Profits Tax: The Source Concept
4 Profits Tax: Assessable Profits
5 Profits Tax: Deductible Expenses and Losses
6 Profits Tax: Depreciation Allowances
8 Salaries Tax
10 Anti-Avoidance Rules and Doctrines