The book covers the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty. It also includes a chapter giving a general overview of international tax issues and in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
Revisits the work of Rick Turner, a South African political theorist, and addresses contemporary debates Rick Turner was a South African academic and anti-apartheid activist who rebelled against the apartheid state at the height of its power. For this he was assassinated in 1978, at just 32 years of age, but his life and work are testimony to the power of philosophical thinking for humans everywhere. Turner chose to live freely in an unfree time and argued for a non-racial, socialist future in a context where this seemed unimaginable. This book takes seriously Rick Turner’s challenge that political theorising requires thinking in a utopian way. Turner’s seminal book The Eye of the Need: Towards a Participatory Democracy laid out some of his most potent ideas on a radically different political and economic system. His demand was that we work to escape the limiting ideas of the present, carefully design a just future based on shared human values, and act to make it a reality, both politically and in our daily lives. The contributors to this volume engage critically with Turner’s work on race relations, his relationship with Steve Biko, his views on religion, education and gender oppression, his participatory model of democracy, and his critique of enduring forms of poverty and economic inequality. They show how, in his life and work, Turner modeled how we can dare to be free and how hope can return, as the future always remains open to human construction. This book makes an important contribution to contemporary thinking and activism where the need for South Africans to define their understanding of their greater common good is of crucial importance.
The book covers the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty. It also includes a chapter giving a general overview of international tax issues and in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
The book covers the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty as well as a general overview of international tax issues and how they pertain to Hong Kong. It explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong; the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.
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