Asia-Pacific Journal of Taxation

Vol.11 No.1 -- Spring 2007
Vol.11 No.2 -- Autumn 2007

Vol. 11 No. 1 -- Spring 2007

• Hong Kong Technical Column
  • Taxability of Income and Deduction of Expenses — Lessons from Some Board of Review Decisions
  • The Popular 2007–08 Budget

 

• PRC Column
  • Tax Implications of Cost Contribution Arrangements under the New Corporate Income Tax Law in China

• International Technical Column
  • GST and the Reverse Charge in New Zealand: A Review and Analysis of the Legislation and Revenue Guidelines

 

• Features
  • Hong Kong Budget Submission 2007/08
• Proposals for the 2007–08 Budget
• Budget Proposals 2007/08
• 2007/08 Budget Proposals
• ACCA HK Welcomes Budget and More Measures Could Help Strengthening Hong Kong’s Competitiveness
• The Hong Kong Institute of CPAs says Budget Plan Long on Short Term Concessions Short on Long Term Tax Policy
• 2007/08 Budget Commentaries

 

• Main Article
  • Business Profits — To What Extent Can Interest Payable On Borrowed Funds Used to Pay Dividends Qualify For Deduction

Vol. 11 No. 2 -- Autumn 2007

• Hong Kong Technical Column
  • A Review of Selected Cases from Recent Board of Review Decisions
  • Business Profits — To What Extent The Work Done By Persons Other Than The Taxpayer Himself Is Relevant To Determine The Source of Profits?

 

• PRC ColumnInternational Technical Column
• The Future of Transfer Pricing in China
• Regulatory Changes in Bonded Processing — Challenges and Opportunities

 

• International Technical Column
  • Australian FDI In India — The Impact of Bilateral Tax Treaties

 

• Features
  • Developing a Strategy for Tax Reform
  • Unified China Corporate Income Tax Law Effective January 1, 2008 — Tax Accounting Considerations
  • The New Era in China Taxation: The Implementation Rules and Guidelines

   

• Main Article
  • Degree of Understanding and Responsibility of Taxpayers on Collection and Payment of Sales Tax.

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