An introduction to Hong Kong taxation
An Introduction to Hong Kong Taxation is a concise and accessible introduction to the Inland Revenue Ordinance (Cap 112). The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the author aimed at deepening the reader’s technical and contextual understanding of the law in a clear and structured manner.Particular focus is given to recent developments in Hong Kong legislation and case law, such as changes in corporate tax rates and new provisions on tax incentives for certain intellectual properties; and significant tax cases especially in the field of profits tax and salaries tax.This book serves as an invaluable reference for practitioners and anyone interested in the law governing taxation in Hong Kong.
Bibliographic Information
| Format: | Book |
|---|---|
| Author: | Leung, Eva W Y, |
| Subject: | Taxation |
| Publication Year: | 2025 |
| Language: | English |
| Published: | ©2025 |
| ISBN: | 9789888865529 9888865528 |
| Notes: | Includes bibliographical references and index. |
| Course: |
ACCT420 |
Availability at HKSYU Library
| Location | Call number | Status |
|---|---|---|
| English Law Book (4/F Law Library) | L 343.512504 LEU 2025 | Available |