Hong Kong Master Tax Guide 2021/22 (29th Edition)

You can either buy this standalone book OR buy this toolkit which also includes this book and a lot more useful contents: Hong Kong Company Law & Compliance Toolkit or Hong Kong Tax & Accounting Practice Toolkit

Key Benefits

The Hong Kong Master Tax Guide 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

• Expertly updated by the National Tax Policy Services Team, the Financial Services Tax Team and the Transfer Pricing Team at PricewaterhouseCoopers Limited, acting as the Consultant Editor;
• All legislative changes introduced since the 2019/20 edition, as well as the revenue measures announced in the 2021/22 Budget;
• The key tax measures in response to the COVID-19 pandemic;
• The new tax concessions for ship leasing businesses, insurance-related businesses and carried interest;
• Further updates on new concessionary revenue measures proposed in the 2021/22 Budget;
• Updates on 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 and the New Transfer Pricing Regime in Hong Kong
• Worked examples that illustrate the law in practice;
• The user-friendly tables on updated 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;
• Rearranged and expanded Profits Tax chapters and International Tax chapter;
• 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: Chargeability, Basis Period and Profits Tax Rates
• Profits Tax: Stock Valuation, Deductions and Losses
• Profits Tax: Special Items, Businesses and Taxpayers
• 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: Tax Treaties and BEPS
• Transfer Pricing 

 Target Audience

• Accountants and business executives
• Tax professionals/in-house tax consultants 
• Lawyers, in-house counsel
• Students
• Parties interested in Hong Kong taxation

Price

• HK$1,380

Author

• PricewaterHouseCoopers Limited 

The Hong Kong Master Tax Guide is available in Printed version and as part of our Hong Kong Tax & Accounting Practice Toolkit Subscription Package.

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