Hong Kong Tax Law Cases And Materials

Wide Coverage: The 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 with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 201314 budget changes and the latest developments in taxation. Distinguished Authorship: Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services. Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum. Quick and Easy Reference: Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.

This book is the first systematic attempt to document statutory building control in Hong Kong. It examines 40 cases decided by the Building Appeal Board with reference to the overlapping jurisdictions of the Buildings, Lands and Planning authorities in controlling building development. The cases are categorized under nine major themes, namely 'procedures and principles', 'immediate neighbourhood', 'widths of streets', 'lanes', 'access and parking', 'stepped streets', 'means of escape', 'illegal structures and enforcement orders' and 'demolition'. Each case is examined in detail, cross-referenced and illustrated by drawings and photographs where appropriate. For each category, a list of relevant law cases and a summary of the decision criteria identified are also provided. This work should be of great value to Authorized Persons, surveyors, lawyers and town planners who practise in Hong Kong, as well as those who are interested in the policies and issues concerning building control in a high-rise and high density living environment. It should also help professional practitioners prepare for the relevant APC examinations for the Hong Kong Institute of Surveyors and other professional organizations.

This book focuses on current issues and developments in eight areas of commercial law patents, credit card fraud, transnational insolvency, the oversubscription of initial public offerings, the disqualification of company directors, the protection of company creditors, cross-border taxation, and unit trusts. A primary theme of most chapters is the impact of recent and ongoing commercial law reform. Many of the authors discuss recent amendments to Hong Kong's commercial law and proposals of the Law Reform Commission or other bodies. The authors also make their own proposals for improving Hong Kong's legislation and case law.