Hong Kong

Hong Kong Tax Law: Cases and Materials- 6th Edition
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Hong Kong Tax Law: Cases and Materials- 6th Edition

Authors: Andrew Halkyard, Jefferson P VanderWolk, Wilson WS Chow


Publisher: LexisNexis

Format: Softcover, book

ISBN: 9789888231416

June, 2013

    Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. In this new edition, particular attention is given to the significance of the increase in cross-border trade, investment and employment and their impact on Hong Kong revenue law, as well as to 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. 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.

    Chapter 1 Principles of Interpretation of Tax Legislation
    Chapter 2 Profits Tax: Trade, Profession or Business
    Chapter 3 Profits Tax: The Source Concept
    Chapter 4 Profits Tax: Assessable Profits
    Chapter 5 Profits Tax: Deductible Expenses and Losses
    Chapter 6 Profits Tax: Depreciation Allowances
    Chapter 8 Salaries Tax
    Chapter 9 Administration
    Chapter 10 Anti-Avoidance Rules and Doctrines


    Wilson W S Chow

    LLB (Hons), LLM, Solicitor
    Faculty of Law, University of Hong Kong
    Consultant, Chu & Lau Solicitors & Notaries Hong Kong

    Jefferson P VanderWolk

    BA, MA, JD
    Executive Director, Washington Council Ernst & Young
    Formerly, Professor, Faculty of Law,
    The Chinese University of Hong Kong

    AJ Halkyard

    LLB (Hons) (ANU), LLM (Virg)
    Adjunct Professor, Faculty of Law, University of Hong Kong
    Visiting Professorial Fellow, ATax, University of New South Wales
    Senior Research Fellow, Taxation Law and Policy Research Institute, Monash University