Asia-Pacific Journal of Taxation

Vol.10 No.1 -- Spring 2006
Vol.10 No.2 -- Summer 2006

Vol. 10 No. 1 -- Spring 2006

• Hong Kong Technical Column
  • Carrying On Business in Hong Kong: An Offshore Experiment Gone Wrong
  • Understanding the Accounting Standard on Income Taxes — Part 2
  • A Review of Recent Board of Review Decisio

 

• International Technical Column
  • Preventing Tax-avoidance Through Settlements/Transfers: A Comparison of Malaysian and Indian Laws

 

• Features
  • Hong Kong’s Strategy to China’s Plan
• A Commentary on Hong Kong’s 2006/2007 Budget — “Hong Kong Outperforms Against Budget —
  But Underperforms Against Expectations”
• The 2006/07 Budget: Annual Fiscal Measures Versus Inherent Fundamental Issues

Vol. 10 No. 2 -- Summer 2006

• Hong Kong Technical Column
  • Tax Issues Associated with Plant and Machinery under Lease Agreements
  • A Review of Recent Board of Review Case

 

• International Technical Column
• Looking East — The Indian Tax System and Australian FDI

 

• Features
  • A Critical Review of the 2006 Consultation Document on Broadening the Tax Base in Hong Kong

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