Hong Kong Taxation and Tax Planning 22nd ed

The objective of Hong Kong Taxation and Tax Planning is to provide readers with taxation knowledge from the basic to the advance level of tax planning. At the same time, this book is a very valuable tool for students learning their materials for the preparation of academic and professional examinations.

The author has been trying his best to accomplish the above objective in the past editions. This is done with the provision of the most updated tax knowledge and concept maps to assist readers in understanding the difficult tax knowledge.

Features:

• Written in easily understood English
• Meet students; needs by explaining how to study taxation and achieve better examination results
• “Learning objectives” at the beginning of each chapter assists students to understand what they are going to learn in each chapter
• “Questions to test your knowledge” at the end of each chapter reminds students what they have learned
• More than 180 tables to help students understand the knowledge more easily
• More than 230 numerical examples to demonstrate the requisite knowledge
• More than 120 concept maps to visually present the relationship between the key elements or components of a particular difficult tax issue or concept
• 47 “examination questions” at the end of Section B to K and 28 “mock examination questions” to test students' tax knowledge; suggested answers and time allowed are provided for students' reference
• Major rewrites in Chapters 1, 4, 5, 8, 9, 10, 12, 14, 15, 16, 17, 19, 20, 25, 27, 30, 32, 33, 37, 39, 40, 41 and 46 to include materials on tax law updates and cases between June 2023 and May 2024.
• The law discussed in this book was updated up to 31 May 2024

table of content

• Section A: Introduction
  Section B: Tax Administration
  Section C: Property Tax
  Section D: Salaries Tax
  Section E: Profit Tax
  Section F: Special Businesses
  Section G: Depreciation Allowance
  Section H: Personal Assessment
  Section I: Overseas Activities and Anti-Avoidance
  Section J: Stamp Duty
  Section K: Estate Planning and China Tax
  Section L: Mock Examination Questions and Answers