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[null,"1.","Record Nr.",null,"UNINA9910467053403321"]
[null,null,"Autore",null,"Lau Ayesha Macpherson"]
[null,null,"Titolo",null,"Hong Kong taxation : law and practice / / Ayesha Macpherson Lau, Garry Laird"]
[null,null,"Pubbl/distr/stampa",null,"Hong Kong : , : Chinese University Press, , [2013]"]
[{"$nulls":4},"©2013"]
[null,null,"ISBN",null,"962-996-964-5"]
[null,null,"Edizione",null,"[2013-14 edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (1 PDF (xlix, 893 pages))"]
[null,null,"Disciplina",null,"343.512504"]
[null,null,"Soggetti",null,"Taxation - Law and legislation - China - Hong Kong"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"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."]
[null,null,null,"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."]