Overview

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.

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9789629968243

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Ayesha Macpherson Lau 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. Mrs. 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 a regular speaker on tax matters. Justin Pearce is a Senior Tax Advisor with KPMG. After graduating from law school in South Africa, he joined the corporate tax team at one of the leading tax practices where he spent the next 10 years. He moved to the United Kingdom in order to specialise in international taxation where he gained invaluable global experience before moving to Hong Kong. He is a part-time lecturer in international tax, and is also a frequent commentator and speaker on tax issues.

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