ONLINE: Hong Kong Masster Tax Guide 2019/20 (28th Edition)


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ebook: Hong Kong Masster Tax Guide 2019/20 (28th Edition) The Guide explores the spectrum of taxation issues in Hong Kong using non-technical language and easy to follow examples, flowcharts and tables. The taxes imposed under the Inland Revenue Ordinance (property tax, salaries tax and profits tax) and the Stamp Duty Ordinance are examined in detailed with attention being paid to matters ranging from liability to tax to assessment, payment, objection and appeal. To enable quick and easy access to information, a comprehensive Subject Index, Case Table, Board of Review Decision Table and Section Finding List are provided. Author: PricewaterHouseCoopers Limited


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Key Benefits 

This publication is a handy desktop reference book and provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.

Key Features 

◼ Latest Legislation update up to July 2019

◼ Expertly updated by the National Tax Policy Services Team at PricewaterhouseCoopers Limited, acting as the Consultant Editor.

◼ All legislative changes introduced since the 2018/19 edition, as well as the revenue measures announced in the 2019/20 Budget

◼ The transfer pricing regime and various minimum Base Erosion and Profit Shifting (BEPS) measures

◼ The proposed enhanced tax deduction regime on research and development expenditure

◼ The salaries tax concession deduction of qualifying premiums under the Voluntary Health Insurance Scheme; Other new measures for profits tax and salaries tax

◼ Updates in the tax cases in profits tax, salaries tax and stamp duty

◼ International tax development including the proposed tax regulations in response to the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting Project

◼ The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools

◼ Latest decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases

◼ Contains user-friendly indexes, section finding list and case table which ensure fast access to information

Topics Covered

◼ Introduction to Hong Kong Revenue Law

◼ Salaries Tax

◼ Personal Allowances

◼ Personal Assessment

◼ Property Tax

◼ Profits Tax

◼ Depreciation and Other Capital Allowances

◼ Returns and Information, Assessment, Provisional Tax

◼ Payment and Recovery of Tax

◼ Objections, Appeals

◼ Offences and Penalties

◼ Advance Rulings, Anti-avoidance

◼ Stamp Duty

◼ International Tax Considerations

Who should buy it?

◼ Accountants and business executives

◼ Tax professionals/in-house tax consultants

◼ Lawyers, in-house counsel

◼ Students

◼ Parties interested in Hong Kong taxation