This is a comprehensive, practical and easy-to-understand guide that explains, in detail, all the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax - and all of the related legislation in connection with the administration, assessment and collection of these taxes.Chapters covering Stamp Duty and the international aspects of Hong Kong tax are included to make the book a more comprehensive source of information for students, investors and business people. The book provides numerous practical examples and tax cases to illustrate the meaning of Hong Kong's tax law and its practice. In addition, there are appendices covering related tax matters, statements of practice, etc. and tables of tax cases and statutes indexed to the text.To complete its all-round usefulness, the text is further cross-referred to the more important Board of Review decisions and to relevant sections of the Inland Revenue Ordinance, Stamp Duty Ordinance and Estate Duty Ordinance. Changes in Hong Kong taxation law are becoming more regular and more complex. This edition fully deals with all changes up to July 2008.
David Smith was, prior to his retirement, a practising accountant in Hong Kong as a tax partner with KPMG.
