1.

Record Nr.

UNINA9910467053403321

Autore

Lau Ayesha Macpherson

Titolo

Hong Kong taxation : law and practice / / Ayesha Macpherson Lau, Garry Laird

Pubbl/distr/stampa

Hong Kong : , : Chinese University Press, , [2013]

©2013

ISBN

962-996-964-5

Edizione

[2013-14 edition.]

Descrizione fisica

1 online resource (1 PDF (xlix, 893 pages))

Disciplina

343.512504

Soggetti

Taxation - Law and legislation - China - Hong Kong

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Acknowledgement -- Preface to 2013-14 edition -- Abbreviations -- Latin words and phrases -- Table of cases -- Board of Review decisions -- IRO, IRR and SDO -- General scheme of taxation in Hong Kong -- Property tax -- Salaries tax -- Profits tax -- Depreciation allowances -- Personal assessment -- Returns and information to be supplied, penalties -- Assessments and payment of tax -- Objections and appeals -- Miscellaneous matters -- International aspects of Hong Kong taxation -- Stamp duty -- Index.

Sommario/riassunto

This standard text is updated annually by the experienced tax professionals of KPMG, an international network of member firms offering audit, tax, and advisory services. The volume covers the major areas of Hong Kong taxation: Property Tax, Salaries Tax, Profits Tax, Personal Assessment, and Stamp Duty. It explains the principles and practice of taxation law through relevant tax cases and Board of Review decisions and contains numerous practical examples. The current edition covers the 2013-2014 budget changes and the latest developments in taxation.



2.

Record Nr.

UNINA9910311933303321

Autore

Santi Michel

Titolo

Capitalism without conscience / / Michel Santi

Pubbl/distr/stampa

Peter Lang International Academic Publishing Group, 2014

Brussels, Belgium : , : P.I.E. Peter Lang, , 2013

©2013

ISBN

3-0352-6316-7

Descrizione fisica

1 online resource (186 p.)

Collana

Business & Innovation, , 2034-5402 ; ; Number 7

Disciplina

330.12/2

Soggetti

Free enterprise

Capitalism

Finance

Financial institutions - Government policy

Financial crises - Prevention

Economic policy

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

Cover; Contents; 1. A Sisyphus Myth for Modern Times; 2. Money - Monopoly of the State and the Solution to the Crisis; 3. Public Deficits - A Stick Shift to Revive Economic Activity; 4. Cleaning up the Financial System - A Prerequisite to Reducing Deficits; 5. Spend more to Earn more; 6. Deficits Created by Under-exploited Resources; 7. Public Deficits and Redistribution of Resources within Society; 8. National Currency - The Supreme Weapon against Deficits; 9. Currency War or Attempts at Reflation?; 10. Public Debt: Reflection of a Sovereign Nation

11. Central Banks, the Ultimate Safeguards against Depression12. Europe: How many Divisions?; 13. A Mercantile Europe; 14. An Unnecessary Crisis and Completely Avoidable in Europe; 15. Cyprus, or the Supreme Contradictions of Neoliberalism; 16. Is Financial Innovation a Curse?; 17. The Moral of History or Immoral History?; 18. God's Work?; 19. Who do the Rating Agencies Work for?; 20. Neoliberalism and Alienation; 21. The Respect of Uncertainty; 22. Economic Science or Economic Subjectivity?; 23. Keynesian Humility or Neoliberal Arrogance?; 24. Financial Repression and Regulation



25. Inflation: Servicing Growth and Employment!26. Regulation: Deconstruct and Stabilize; 27. Redefining the State - A Lever of Public Health; 28. Profit only for the Horizon and only for Ambition; 29. Enshrine and Reevaluate Work; 30. We Need to Free Sisyphus; Business & Innovation; Editors of the series; Scientific Committee

Sommario/riassunto

In this striking new book it is argued that the outraged attitudes of neoliberals and many of those who work in financial institutions with regard to the size of public deficits are far from being genuine and merely mask a desire to dismantle social programs and reduce the size of government. The author makes a persuasive case that neoliberals actively seek the deepening of the financial crisis to support their ideological demands for the shrinking of government expenditure. Indeed, he argues that neoliberals have an interest in encouraging a psychosis about public deficits in the general popu