Asia-Pacific Journal of Taxation

Vol.3 No.1 -- Spring 1999
Vol.3 No.2 -- Summer 1999
Vol.3 No.3 -- Autumn 1999
Vol.3 No.4 -- Winter 1999

Volume 3 No.1 -- Spring 1999

• HK Technical Columns
• A Tax Consideration Between Rental Refund and Home Loan Interest Relief
• Comments on Some Board of Review

• PRC Technical Columns
• Hong Kong and PRC Tax Issues of Debt Restructuring
• Tax Audits on Foreign Investment Enterprises in China

• International Technical Columns
• The Valuation and Transfer Pricing of Intellectual Property
• Tax Implication on Derivative Financial Instruments : A Malaysian Perspective

• Features
• Highlights of the 1999/2000 Budget and Comparison Table with various Proposals Made by Professional Bodies
• The Hong Kong Budget 1999/2000 Taxation Aspects
• Not Much Said By Donald in 1999/2000 Budget
• Comments on the Hong Kong 1999/2000 Budget
• Hong Kong SAR Budget Strategy: Are We Headed in a New Policy Direction?

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Volume 3 No.2 -- Summer 1999

• HK Technical Columns
• A New Era for Tax Investigation in Hong Kong
• Comments on Some Board of Review Decisions

• PRC Technical Columns
• Taxation of International Transport and Shipping Companies Operating in Mainland China

• International Technical Columns
• The Tax Sparing Provision in Singapore's Tax Treaty Policy - A Commentary
• Anti-Dumping Duties on PRC Exports to the European Union: Compliance and Planning

• Features
• Tax Reform Seeking Politics: The Four Dimensions of Tax Policy-Making
• Consumption Tax - Is It Feasible in Hong Kong?
• Consumption-Based Taxation in Hong Kong
• A Broad-Based Consumption Tax for Hong Kong?

• Main Articles
  • Gender Differences in Tax Compliance
  • Anti-Avoidance in Hong Kong Estate Duty: From Kwok to Pong

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Volume 3 No.3 -- Autumn 1999

• HK Technical Columns
• The Pong Case: Episode II
• Comments on Some Board of Review Decisions

• PRC Technical Columns
• Tax Appeals Procedures in China

• International Technical Columns
• Hong Kong Tax System - The Simplest Tax System in South East Asia?
• VAT in New Zealand: The Experience of the Goods and Services Tax (GST)

• Features
• E-Commerce - Challenges and Opportunities
• A Matter of Trust -The Development of WebTrust
• From Ideas to Marketable Products and Services: The Financing of Innovation

• Main Articles
  • An Analysis of the Taxation of Income from Capital in the Asian Region

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Volume 3 No.4 -- Winter 1999

• HK Technical Columns
• A Comparative Study of Double Taxation Arrangement in China with Conventional Models
• A Review on Some Board of Review Decisions
• 2000/2001 Budget Proposals

• PRC Technical Columns
• Taxation Issues Faced by Hong Kong Entities Deriving Service Fee Income in China
• Categorization of Processing Enterprises in the PRC to Tighten Customs Control
• Transfer Pricing in China - Audit Adjustments and their Implications

• International Technical Columns
• US Tax Aspects of Cross-Border Mergers and Acquisitions
• Tax Implications for Foreign Investment in Myanmar

• Features
• Making Hong Kong a Greener City
• Tax Shifting - We Could Pay Less Tax and Protect the Environment
• Green Taxes: Prospects and Challenges
• Environmental Accounting Reporting and Disclosure Practices in Hong Kong: A Call to the Accounting Profession

• Main Articles
  • Interaction of Tax Planning and Financial Reporting: Reaction of Canadian Corporations to the Taxation of Preferred Dividends

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