LEADER 01432nam 2200481 450 001 9910467709203321 005 20200520144314.0 010 $a88-921-5712-4 035 $a(CKB)5120000000186846 035 $a(MiAaPQ)EBC3544660 035 $a(Au-PeEL)EBL3544660 035 $a(CaPaEBR)ebr11080676 035 $a(OCoLC)951970780 035 $a(EXLCZ)995120000000186846 100 $a20150730h20092009 uy 0 101 0 $aita 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aRDS, Rivista di diritto societario $eInterno, Internazionale Comunitario e Comparato : rivista trimestrale,1/2009 /$fdirettori, Niccolo? Abriani [and fifteen others] 210 1$aTurin, [Italy] :$cG. Giappichelli Editore,$d2009. 210 4$dİ2009 215 $a1 online resource (216 pages) 300 $aIncludes index. 311 $a88-921-0187-0 311 $a88-348-9352-2 606 $aCorporate governance$zItaly 606 $aInvestments$zItaly 606 $aPartnership$zItaly 608 $aElectronic books. 615 0$aCorporate governance 615 0$aInvestments 615 0$aPartnership 676 $a658.4 702 $aAbriani$b Niccolo? 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910467709203321 996 $aRDS. Rivista di diritto societario$91867230 997 $aUNINA LEADER 02432nam 2200481 450 001 9910796027703321 005 20230803015103.0 010 $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 615 0$aTaxation$xLaw and legislation 676 $a343.512504 700 $aLau$b Ayesha Macpherson$01491094 702 $aLaird$b Garry 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910796027703321 996 $aHong Kong taxation$93712689 997 $aUNINA