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Vol. 11 No. 1 Spring / Summer 2007 |
| Hong
Kong Technical Column |
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Taxability of Income and Deduction of Expenses - Lessons from Some Board of Review Decisions |
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The Popular 2007 - 08 Budget |
| PRC Column |
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Tax Implications of Cost Contribution Arrangements under the New Corporate Income Tax Law
in China |
| International
Technical Column |
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GST and the Reverse Charge in New Zealand: A Review and Analysis of the Legislation and
Revenue Guidelines |
| Features |
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Hong Kong Budget Submission 2007/08 |
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Proposals for the 2007 - 08 Budget |
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2007/08 Budget Proposals |
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ACCA HK Welcomes Budget and More Measures Could Help Strengthening Hong Kongˇ¦s Competitiveness |
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The Hong Kong Institute of CPAs says Budget Plan Long on Short Term Concessions
Short on Long Term Tax Policy |
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2007/08 Budget Commentaries |
Main Article
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Business Profits - To What Extent Can Interest Payable On Borrowed Funds Used to Pay
Dividends Qualify For Deduction |