Hong Kong Taxation

An important professional book on the Hong Kong tax system. Explaining in detail the taxes under the Inland Revenue Ordinance-property tax, salaries tax and profits tax. In order to supply a more comprehensive source of information for readers chapters on stamp duty and estate duty are included. Written in a user-friendly style, the book is amply illustrated with practical examples cross-referenced to relevant tax cases and relevant sections. The text is abundantly supplemented with detailed indices of tax cases and statutes. This 2003-04 edition addresses the most recent changes through July 2003. All of the year's court decisions and the most important Board of Review decisions are discussed.