Librarian View
LEADER 02326nam 2200385 i 4500
001
991008298763807546
005
20250417081814.0
008
250214s2025 cc b 001 0 eng d
020
a| 9789888865529
020
z| 9789888865536
q| (ebook)
040
a| HK-SYU
b| eng
e| rda
c| HK-SYU
050
4
a| KNQ9386.6
b| .L486 2025
9| kkl
090
a| KNQ9386.6
b| .L48 2025
092
0
s| L
a| 343.512504
b| LEU 2025
100
1
a| Leung, Eva W Y,
e| author.
245
1
2
a| An introduction to Hong Kong taxation /
c| Eva W Y Leung ; Previous contributors: AJ Halkyard, Jefferson P VanderWolk, Caroline Hague, Bernard K F Siu, Wilson W S Chow, Stefano Mariani.
264
4
c| ©2025
264
1
a| Hong Kong :
b| Lexis Nexis,
c| [2025].
300
a| xlvii, 472 pages ;
c| 25 cm.
336
a| text
b| txt
2| rdacontent
337
a| unmediated
b| n
2| rdamedia
338
a| volume
b| nc
2| rdacarrier
504
a| Includes bibliographical references and index.
520
a| 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.
c| Back cover.
650
0
a| Taxation
x| Law and legislation
z| China
z| Hong Kong
v| Cases.
650
0
a| Taxation
x| Law and legislation
z| China
z| Hong Kong.
700
1
a| Halkyard, A. J.
q| (Andrew J.),
e| contributor.
700
1
a| VanderWolk, Jefferson,
e| contributor.
700
1
a| Hague, Caroline,
e| contributor.
700
1
a| Siu, Bernard K F,
e| contributor.
700
1
a| Chow, Wilson W S,
e| contributor.
700
1
a| Mariani, Stefano
c| (Lawyer)
e| contributor.
910
a| nlw
b| kkl
c| wsl
998
a| book
b| 17-04-25
945
h| Supplement
l| location
i| barcode
y| id
f| bookplate
a| callnoa
b| callnob
n| ACCT420