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9789622018976
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This is a comprehensive, practical and easy-to-understand guide that explains in detail the tax laws in the Inland Revenue Ordinance of Hong Kong, including the property tax, salaries tax, profits tax, and the laws in the Estate Duty Ordinance and Stamp Duty Ordinance. All related legislations that have to do with the administration, assessment, and collection of these taxes are discussed in detail. Numerous practical examples and tax cases are used to illustrate tax laws and their practice. The text is abundantly supplemented with appendices on related tax matters and statements of practice. There are also detailed indices of tax cases and statutes.For the convenience of the readers, the text is cross-referred to the more important Board of Review decisions and to relevant sections of the Inland Revenue Ordinance, Estate Duty Ordinance and Stamp Duty Ordinance.Flux, David is the author of 'Hong Kong Taxation Law and Practice 1999-2000' with ISBN 9789622018976 and ISBN 9622018971.
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