LEADER 02466nam 2200493 450 001 9910467053403321 005 20200123155451.0 010 $a962-996-964-5 035 $a(CKB)3780000000105385 035 $a(OCoLC)899266195 035 $a(MdBmJHUP)muse37484 035 $a(MiAaPQ)EBC5433584 035 $a(Au-PeEL)EBL5433584 035 $a(CaPaEBR)ebr11582951 035 $a(OCoLC)1042317119 035 $a(EXLCZ)993780000000105385 100 $a20200123d2013 uy 0 101 0 $aeng 135 $aur|||||||nn|n 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aHong Kong taxation $elaw and practice /$fAyesha Macpherson Lau, Garry Laird 205 $a2013-14 edition. 210 1$aHong Kong :$cChinese University Press,$d[2013] 210 4$dİ2013 215 $a1 online resource (1 PDF (xlix, 893 pages)) 300 $aIncludes index. 311 $a962-996-566-6 327 $aAcknowledgement -- 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. 330 $aThis 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. 606 $aTaxation$xLaw and legislation$zChina$zHong Kong 608 $aElectronic books. 615 0$aTaxation$xLaw and legislation 676 $a343.512504 700 $aLau$b Ayesha Macpherson$01028019 702 $aLaird$b Garry 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910467053403321 996 $aHong Kong taxation$92443826 997 $aUNINA