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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.
Ayesha Macpherson Lau is the partner in charge of tax services, Hong Kong SAR, at KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is also the chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants and speaks regularly on tax matters.
Garry Laird earned his Bachelor of Economics at the University of Tasmania and is a senior tax advisor with KPMG. Prior to joining KPMG, he worked as a tax specialist for more than thirty five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong. His responsibilities with the IRD include preparing Departmental Interpretation and Practice Notes, examining advance clearance applications, negotiating double taxation agreements, and assisting in the introduction of new tax legislation.