|
Number |
Page |
1999/2000 Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter) |
28 |
|
A Budget That Has Breadth But Not Depth
Christina Lam
|
1
(Spring) |
75 |
|
A Discussion of the Revenue's Investigative Power
under the Inland Revenue Ordinance
Samuel Chiu
|
2
(Summer) |
40 |
|
A Summary of the 1998/99 Budget
Shirley Kan
|
1
(Spring) |
55 |
|
Accounting in Tax Law: Timing for Deduction
Andrew C S Lam and Wilson W S Chow
|
3
(Autumn) |
102 |
|
Advance Rulings System
Sarah McGrath
|
3
(Autumn) |
14 |
|
Appeals to the Inland Revenue Board of Revenue -
Is There a Need to Reform?
Dora Lee
|
2
(Summer) |
55 |
|
Comments on Some Board of Review Decisions
Shirley Kan and Christina Ng
|
1
(Spring) |
2 |
|
Comments on Some Board of Review Decisions
Christina Ng and Shirley Kan
|
2
(Summer) |
6 |
|
Comments on Some Board of Review Decisions
Shirley Kan and Christina Ng
|
3
(Autumn) |
18 |
|
Comments on Some Board of Review Decisions
Christina Ng and Shirley Kan
|
4
(Winter) |
15 |
|
Comments on the Hong Kong 1998/99 Budget
Thomas Lee
|
1
(Spring) |
68 |
|
Comparison of the 1998/99 Budget with Various Proposals
Made by Professional Bodies
Samuel Chan and Betty Kwok Yuk-sim
|
1
(Spring) |
59 |
|
Deed Tax in China: What Are Its Implications for
Foreign Investors?
Brossa Cheung and Daniel Cheung
|
2
(Summer) |
43 |
|
Developments in China's Customs Duty Policies on
Importation of Equipment by Foreign Investors
Spencer Chong
|
1
(Spring) |
33 |
|
Double Taxation Arrangement between PRC and Hong
Kong - Use of a Hong Kong Company in International Tax
Planning
Deborah Annells
|
1
(Spring) |
45 |
|
Effects of Taxation and Rewarding Systems on Managerial
Performance
Mohamed E Ibrahim and Simon T W Leung
|
1
(Spring) |
105 |
|
Flexible Benefit Plan and Its Hong Kong Tax Implications
Betty Kwok Yuk-sim
|
3
(Autumn) |
32 |
|
Foreign Banking in China
John Lee and Bolivia Cheung
|
1
(Spring) |
26 |
|
Give Wholesale Sales Tax a Fair Hearing in Hong
Kong
Hon Eric Li Ka-cheung JP
|
4
(Winter) |
70 |
|
Hong Kong Budget 1998/99 and Proposed Legislative
Changes
Jeffrey May
|
1
(Spring) |
84 |
|
Hong Kong Budget 1999/2000 - A Preview
Tim Lui
|
4
(Winter) |
77 |
|
Hong Kong: Is the 1998/99 Budget Over Conservative?
Tang Shu-hung
|
1
(Spring) |
90 |
|
Hong Kong's Once - and Future? - Capital Gains Tax
Michael Littlewood
|
4
(Winter) |
7 |
|
Implementation of Inheritance Tax in the PRC
Alan B Davis and Sun Yong Jing
|
4
(Winter) |
47 |
|
Mandatory Provident Fund - A Comparison of Hong
Kong's Proposal with Schemes Currently Operated in Other
Countries
James Clemence and Caroline Beeton
|
3
(Autumn) |
96 |
|
New Conduit Tax Relief Regime Introduced for Non-Resident
Investors in New Zealand
Andrew M C Smith
|
3
(Autumn) |
64 |
|
New Deductions for Hong Kong Income Tax
Samuel Y S Chan
|
3
(Autumn) |
2 |
|
New Relief for Professional Reinsurers
Jimmy Chung
|
2
(Summer) |
20 |
|
Oil Taxation in China - Implications for Foreign
Companies
Kenny Z Lin
|
4
(Winter) |
37 |
|
ORSO/MPF Interface - Options for Employers
Joshua C S Ku
|
3
(Autumn) |
83 |
|
PRC Individual Income Tax - Its Recent Development
in Law and Practice
Charles Leung
|
3
(Autumn) |
57 |
|
PRC Tax Implications for Hong Kong Service Companies
Operation in the Mainland
Alfred Choi and Oscar Lau
|
2
(Summer) |
50 |
|
Present Trends of Penalties Imposed by the Inland
Revenue Department
Rose Yeung
|
1
(Spring) |
9 |
|
Recent Developments in Revenue Law
Andrew Halkyard
|
2
(Summer) |
2 |
|
Restructuring of Red Chips for Listing in Hong Kong
Yvonne Law and Wilson Tam
|
1
(Spring) |
15 |
|
Simplified Entity Classification Rules Provide Flexibility
to US Taxpayers in OrganisingTheir Business Structures
in Foreign Countries
Paul Ho
|
2
(Summer) |
66 |
|
Tax and Electronic Commerce
Jeffrey May and Suzanne Wat
|
1
(Spring) |
37 |
|
Tax Due Diligence
Betty Kwok Yuk-sim
|
2
(Summer) |
24 |
|
Tax Issues Associated with Credit Derivatives
Jeffrey May
|
2
(Summer) |
70 |
|
Tax Policy under Economic Recession in Hong Kong:
Challenges for the 1999/2000 Budget
Tang Shu-hung
|
4
(Winter) |
80 |
|
Tax Treaties for Hong Kong
Michael Cadesky and Grace Chow
|
1
(Spring) |
50 |
|
Taxation Aspects of Retirement Arrangements
Phillip Mak
|
3
(Autumn) |
90 |
|
Taxation of Financial Institutions in Hong Kong
Andrew Ku
|
2
(Summer) |
77 |
|
Taxation of Services Provided by Foreign Enterprises
in China
Desmond Yeung and Pauline Zhang
|
3
(Autumn) |
42 |
|
The Hong Kong Budget 1998/99
Sarah McGrath
|
1
(Spring) |
78 |
|
The Hong Kong Budget 1998/99 Budget - A Generous
Budget for a Lean Year?
Henry Y Y Tang JP
|
1
(Spring) |
72 |
|
The Special Tax Treatments of Financial Institutions
Patrick Ho
|
2
(Summer) |
86 |
|
The Tax Aspects of an Offshore Trust - A Canadian
Example
Brandon Fahy and Ann Lau
|
4
(Winter) |
57 |
|
Value Added Tax on Export? Impacts on Foreign Investment
Enterprises
Antony Ting and Edwin Bin
|
3
(Autumn) |
48 |
|
What Constitutes a Change of Intention?
Patrick Kwong
|
4
(Winter) |
2 |
