Business & Economics

The book covers the major areas of Hong Kong taxation—profits tax, salaries tax, property tax, personal assessment and stamp duty. It also includes a chapter giving a general overview of international tax issues and how they pertain to Hong Kong. This issue also contains general observations on the final reports issued in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project.

The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information, and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships.

This book 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, Board of Review decisions, and numerous practical examples. The current edition includes the 2011-12 budget changes and latest developments in taxation. An added chapter focuses exclusively on international tax issues and a new section examines Hong Kong taxation issues for Mainland investors in Hong Kong.

Experienced tax professionals at KPMG update this standard resource annually, an international network of member firms offering audit, tax, and advisory services.The text is written in a clear and concise manner, with technical jargon is kept to a minimum. Its strongest feature is its quick and easy-to-use index of significant court cases, Board of Review decisions, and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule, and Stamp Duty Ordinance.

This book is about children and advertising in China, the country with the largest children population in the world. As China rapidly becomes a market-driven economy, and it's one-child-per-family policy spreads throughout society and repositions children as focal points of family life, effective marketing to children and their parents demands good information about them.

This book provides answers to the following questions:

What are the characteristics of the children market in China and what are the ways to reach Chinese children?

How do Chinese children's understanding of television advertising, their trust and liking of television commercials, their understanding of brands, and their responses to commercials change with age?

How do parents and children communicate about consumption and television commercials? How do parents' attitudes toward advertising impact on their children?

What do commercials in China communicate?

How are children's commercials in China regulated?

The book also draws conclusions about Chinese children as a market and its implications for advertisers and marketers, parents, policy makers and social groups.

Since China undertook economic reform and opened its economy to the world in late 1970s, its economic growth was historically unprecedented in terms of both speed and longevity. No other economy in recorded history has grown at as high a rate and for as long a period as China has done. The questions that naturally arise are: was the Chinese economy a miracle? Or was it a mere bubble? Will the Chinese economy begin to stagnate like the Japanese economy did in the 1990s, and perhaps decline? Will it be able to escape the “middle-income trap”? If it is not a miracle, can the Chinese development experience be replicated elsewhere?

This collected volume of Professor Lawrence J. Lau’s papers provides a comprehensive and detailed discussion of the remarkable growth of the Chinese economy over the past decades, by scrutinizing the sources of economic growth, and evaluating the strategies adopted by the Chinese government to promote the transition from a centrally planned economy to a market-based economy by means of “dual-track” approach. It is argued that, while the Chinese economy is unique and exceptional in many ways, its development experience can be explained and attributed.

Hong Kong Taxation: Law and Practice 2011-12 Edition is a comprehensive yet practical guide to the tax system of Hong Kong. The book helps explain the three main types of taxes in Hong Kong, namely Property Tax, Salaries Tax and Profits Tax, and includes all related information dealing with the administration, assessment and collection of these taxes as well. Written in a clear and easy-to-understand format with real-life examples and case studies, this popular resource continues to be the standard text for up-to-date information on Hong Kong taxation law for students, investors, and business people. This revised edition covers all changes up to July 2011.
Ayesha Macpherson is the Partner in charge of tax services, Hong Kong SAR, KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Ms Macpherson is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is the Chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants. Ms Macpherson is a regular speaker on tax matters. Garry Laird, Bachelor of Economics (University of Tasmania), is a senior tax advisor with KPMG. Prior to joining KPMG he was a tax specialist for over thirty five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong. His responsibilities with the IRD included preparing Departmental Interpretation and Practice Notes, examining advance clearance applications, negotiating double taxation agreements and assisting in the introduction of new tax legislation.