|
|
Number
|
Page
|
1998/99
Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter)
|
41
|
A
Revisit on Customs and Tariff Exemption Policy: The Case
for the PRC Foreign Invested Property Developers
Wilson Kwok |
3
(Autumn)
|
52
|
A
Study of the Tax Considerations for Real Property Investment
in Some Asian-Pacific Countries
Patrick Ho Kin-wai |
3
(Autumn)
|
78
|
A
Study on the Charge of Transfer Tax on Stock Transactions
in Hong Kong as Compared with Some Asian-Pacific Countries
Patrick Kin-wai Ho |
2
(Summer)
|
85
|
A
Summary of the 1997/98 Budget
Patrick Ho and Aldous Mak |
1
(Spring)
|
35
|
A
Wholly Foreign Owned Trading Company in Free Trade Zone
Antony Ting |
4
(Winter)
|
52
|
Aircraft
Financing & Tax-based Leasing
Johnny H Y Lau |
4
(Winter)
|
88
|
An
Overview of Double Taxation on Cross-border Transactions
between China and the Hong Kong Special Administrative
Region
Daniel K C Cheung |
3
(Autumn)
|
45
|
Business
Tax in China
Brossa Cheung |
2
(Summer)
|
47
|
Capital
Gains Tax Does Not Suit Hong Kong
Shih Wing-ching |
3
(Autumn)
|
64
|
Change
of Shareholding Interest: A Revisit of Sharkey v Wernher
Principle on Chargeability of Notional Profits
C K Lam |
4
(Winter)
|
27
|
Changes
in Hong Kong Income Tax Law and Practice in 1996
Samuel Y S Chan |
1
(Spring)
|
2
|
Chinese
Holding Company
Isabella Lam |
1
(Spring)
|
24
|
Comment
on Some Board of Review Decisions
Christina Ng |
2
(Summer)
|
13
|
Comments
on Some Board of Review Decisions
Shirley Kan and Christina Ng |
1
(Spring)
|
18
|
Comments
on Some Board of Review Decisions
Christina Ng |
3
(Autumn)
|
28
|
Comments
on Some Board of Review Decisions
Christina Ng and Shirley Kan |
4
(Winter)
|
6
|
Comments
on the Hong Kong 1997/98 Budget
Thomas Lee, Marshall H Byres and Petrina Tam |
1
(Spring)
|
42
|
Common
Errors in Canadian Immigrant Tax Planning
Michael Cadesky and Grace Chow |
2
(Summer)
|
24
|
Comparison
of Budget Proposals by Various Professional Bodies
The Hong Kong Polytechnic University |
1
(Spring)
|
38
|
Deduction
of Severance Payments - The Cosmotron Case
Samuel Y S Chan |
4
(Winter)
|
20
|
Due
Diligence Reviews in China
Cassie Wong |
4
(Winter)
|
47
|
Exemption
of Tariffs on Import of Equipment and Materials by Foreign
Investment Enterprises
Daniel Cheung |
1
(Spring)
|
27
|
Hong
Kong Estate Duty: Basic Principles, Misconceptions &
Planning Tips
Peter Willoughby |
1
(Spring)
|
70
|
Hong
Kong: Revenue Policy Under the British Administration
Tang Shu-hung |
3
(Autumn)
|
81
|
Individual
Income Tax (IIT) for Foreign Expatriates Working in China
Isabella Lam |
2
(Summer)
|
58
|
International
Anti-Avoidance
Nigel Eastaway |
4
(Winter)
|
64
|
Issues
Concerning Double Taxation and Tax Relief in Hong Kong
after July 1997
Alfred Chan Kwok-ki and Alan B Davis |
3
(Autumn)
|
6
|
Leveraged
Leasing of Aircraft in Hong Kong
Paul K Wood and Richard J I Stock |
4
(Winter)
|
102
|
Locality
of Profits in Hong Kong: Recent Cases
Daniel Ho and Shirley Kan |
1
(Spring)
|
11
|
Managerial
Tax Planning - Principles and Applications (Pt. 1)
Daniel B Thornton |
1
(Spring)
|
49
|
Managerial
Tax Planning - Principles and Applications (Pt. 2)
Daniel B Thornton |
2
(Summer)
|
88
|
PRC
Tax Withholding - An Overview from a Practical Perspective
Betty Kwok Yuk-sim |
3
(Autumn)
|
57
|
PRC
Taxation on Share Transactions
Stephen Lee |
2
(Summer)
|
72
|
Profits
Tax Review
The Taxation Institute of Hong Kong |
4
(Winter)
|
31
|
Recent
Changes in Tax Law and Practice
Samuel Y S Chan |
3
(Autumn)
|
17
|
Recent
Developments in Revenue Law
Andrew Halkyard |
4
(Winter)
|
2
|
Recent
Developments in Taxation of Resident Representative Offices
Brossa Cheung |
1
(Spring)
|
31
|
Retail
Business with Foreign Investment in the PRC
Pauline Yim |
4
(Winter)
|
57
|
Source
of Interest Income - An Area of Uncertainty
Daniel Ho and Shirley Kan |
3
(Autumn)
|
21
|
Tax
Audit Indicators
Philip Hung |
3
(Autumn)
|
2
|
Taxation
Aspect of Mergers & Acquisitions of Foreign Investment
Enterprises in the PRC
Edward Shum |
3
(Autumn)
|
38
|
Taxation
of International Airlines in Hong Kong
Lloyd Deverall and Chris Ho |
4
(Winter)
|
83
|
Taxation
of Real Property in China - Implications for Return on
Investment
Joseph Fu |
3
(Autumn)
|
67
|
Taxation
of Share Options
Michael Olesnicky |
2
(Summer)
|
75
|
The
Development of the Region's Securities and Futures Markets
in the Next Decade: The Role of Regulation
Anthony Neoh, QC |
2
(Summer)
|
65
|
The
Harmonisation of Corporate Taxation in the European Union:
Over Thirty Years of Debate and Still a Long Way to Go
Richard S Simmons |
4
(Winter)
|
75
|
The
Privy Council Decision on Wharf Properties Limited: Interest
Deductions in Hong Kong
Samuel Chan |
2
(Summer)
|
8
|
Transfer
Pricing in China
Bill Chan and Spencer Chong |
2
(Summer)
|
52
|
Unification
of China's Income Tax Laws for Foreign Enterprises and
Domestic Enterprises
Daniel K C Cheung and Fusheng Zhang |
2
(Summer)
|
34
|
Unit
Trust and Mutual Fund Corporations: A Tax Perspective
in Hong Kong
Daniel Ho & Shirley Kan |
2
(Summer)
|
2
|
