This year’s edition has been reviewed by the professionals at Deloitte Touche Tohmatsu, acting as the Technical Reviewer. The “Highlights of 2008/09 Revenue Developments” page provides a summary of what’s new in this edition. All legislative changes introduced since the 2008/09 edition, as well as the revenue measures announced in the 2009/10 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 and case table which ensure fast access to information
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 |
商品评论(0条)