Asia-Pacific Journal of Taxation

Vol.2 No.1 -- Spring 1998
Vol.2 No.2 -- Summer 1998
Vol.2 No.3 -- Autumn 1998
Vol.2 No.4 -- Winter 1998

Volume 2 No.1 -- Spring 1998

• HK Technical Columns
• Comments on Some Board of Review Decisions
• Present Trends of Penalties Imposed by the Inland Revenue Department

• PRC Technical Columns
• Restructuring of Red Chips for Listing in Hong Kong
• Foreign Banking in China
• Developments in China's Customs Duty Policies on Importation of Equipment by Foreign Investors

• International Technical Columns
• Tax and Electronic Commerce
• Double Taxation Arrangement between PRC and Hong Kong -- Use of a Hong Kong Company in International Tax Planning
• Tax Treaties for Hong Kong

• Features
• A Summary of the 1998/99 Budget
• Comparison of the 1998/99 Budget with Various Proposals Made by Professional Bodies
• Comments on the Hong Kong 1998/99 Budget
• The Hong Kong Budget 1998/99 -- A Generous Budget for a Lean Year?
• A Budget That Has Breadth But Not Depth
• The Hong Kong Budget 1998/99
• Hong Kong Budget 1998/99 and Proposed Legislative Changes
• Hong Kong: Is the 1998/99 Budget Over Conservative?

• Main Articles
  • Effects of Taxation and Rewarding Systems on Managerial Performance

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Volume 2 No.2 -- Summer 1998

• HK Technical Columns
• Recent Developments in Revenue Law
• Comments on Some Board of Review Decisions
• New relief for Professional Reinsurers
• Tax Due Diligence
• A Discussion of the Revenue's Investigative Power under the Inland Revenue Ordinance

• PRC Technical Columns
• Deed Tax in China: What Are Its Implications for Foreign Investors?
• PRC Tax Implications for Hong Kong Service Companies Operation in the Mainland
  
  
• International Technical Columns
• Appeals to the Inland Revenue Board of Revenue - Is there a Need to Reform
• Simplified Equity Classification Rules Provide Flexibility to US Taxpayers in Organising Their Business Structures in Foreign Countries

• Features
• Tax Issues Associated with Credit Derivatives
• Taxation of Financial Institutions in Hong Kong
• The Special Tax Treatments of Financial Institutions

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Volume 2 No.3 -- Autumn1998

• HK Technical Columns
• New Deductions for Hong Kong Income Tax
• Advance Rulings System
• Comments on Some Board of Review Decisions
• Flexible Benefit Plan and Its Hong Kong Tax Implications

• PRC Technical Columns
• Taxation of Services Provided by Foreign Enterprises in China
• Value Added Tax on Export - Impacts on Foreign Investment Enterprises
• PRC Individual Income Tax - Its Recent Development in Law and Practice

• International Technical Columns
• New Conduit Tax Relief Regime Introduced for Non-Resident Investors in New Zealand

• Features
• ORSO/MPF Interface - Options for Employers
• Taxation Aspects of Retirement Arrangements
• Mandatory Provident Fund - A Comparison of Hong Kong's Proposal with Schemes Currently Operated in Other Countries

• Main Articles
  • Accounting in Tax Law: Timing for Deduction

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Volume 2 No.4 -- Winter1998

• HK Technical Columns
• What Constitutes a Change of Intention?
• Hong Kong's Once - and Future? - Capital Gains Tax
• Comments on Some Board of Review Decisions
• 1999/2000 Budget Proposals

• PRC Technical Columns
• Oil Taxation in China -  Implications for Foreign Companies
• Implementation of Inheritance Tax in the PRC

• International Technical Columns
• The Tax Aspects of an Offshore Trust -  A Canadian Example

• Features
• Give Wholesale Sales Tax a Fair Hearing in Hong Kong
• Hong Kong Bueget 1999/2000 -  A Preview
• Tax Policy under Economic Recession in Hong Kong: Challenges for the 1999/2000 Budget

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