| Article
|
Number
|
Page
|
2000/2001
Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter) |
17
|
|
A Broad-Based Consumption Tax for Hong Kong?
David R Vos
|
2
(Summer) |
64
|
|
A Comparative Study of Double Taxation Arrangement
in China with Conventional Models
Daniel Ho and Antony Ting
|
4
(Winter) |
2
|
|
A Matter of Trust -The Development of WebTrust
Andy Lee
|
3
(Autumn) |
63
|
|
A New Era for Tax Investigation in Hong Kong
Patrick K W Ho and Andy Y Ng
|
2
(Summer) |
2
|
|
A Review on Some Board of Review Decisions
David Tam
|
4
(Winter) |
11
|
|
A Tax Consideration Between Rental Refund and Home
Loan Interest Relief
Rose Yeung
|
1
(Spring) |
2
|
|
An Analysis of the Taxation of Income from Capital
in the Asian Region
W R Singleton
|
3
(Autumn) |
75
|
|
Anti-Avoidance in Hong Kong Estate Duty: From Kwong
to Pong
Wilson W S Chow and Andrew C S Lam
|
2
(Summer) |
90
|
|
Anti-Dumping Duties on PRC Exports to the European
Union: Compliance and Planning
Antony Ting and Edwin Bin
|
2
(Summer) |
39
|
|
Categorization of Processing Enterprises in the
PRC to Tighten Customs Control
Antony Ting and Edwin Bin
|
4
(Winter) |
31
|
|
Comments on Some Board of Review Decisions
Daniel Ho and Christina Ng
|
1
(Spring) |
9
|
|
Comments on Some Board of Review Decisions
Daniel Ho and Aldous Mak
|
2
(Summer) |
11
|
|
Comments on Some Board of Review Decisions
Samuel Chan and Christina Ng
|
3
(Autumn) |
6
|
|
Comments on the Hong Kong 1999/2000 Budget
Marcellus Wong
|
1
(Spring) |
90
|
|
Consumption Tax - Is It Feasible in Hong Kong?
Paul Chow and Dicky Fong
|
2
(Summer) |
56
|
|
Consumption-Based Taxation in Hong Kong
Hon Howard Young JP
|
2
(Summer) |
61
|
|
E-Commerce - Challenges and Opportunities
Christina Lam
|
3
(Autumn) |
57
|
|
Environmental Accounting Reporting and Disclosure
Practices in Hong Kong: A Call to the Accounting Profession
Marinilka Kimbro
|
4
(Winter) |
79
|
|
From Ideas to Marketable Products and Services:
The Financing of Innovation
Paul Brockman
|
3
(Autumn) |
65
|
|
Gender Differences in Tax Compliance
John Hasseldine
|
2
(Summer) |
73
|
|
Green Taxes: Prospects and Challenges
Eric Walker and Plato Yip
|
4
(Winter) |
72
|
|
Highlights of the 1999/2000 Budget and Comparison
Table with Various Proposals Made by Professional Bodies
Betty Kwok and Shirley Kan
|
1
(Spring) |
70
|
|
Hong Kong and PRC Tax Issues of Debt Restructuring
Yvonne Law and Wilson Tam
|
1
(Spring) |
26
|
|
Hong Kong SAR Budget Strategy: Are We Headed in
a New Policy Direction?
Ian Perkin
|
1
(Spring) |
94
|
|
Hong Kong Tax System - The Simplest Tax System in
South East Asia?
Yvonne Law and Constant Tse
|
3
(Autumn) |
28
|
|
Interaction of Tax Planning and Financial Reporting:
Reaction of Canadian Corporations to the Taxation of
Preferred Dividends
Hussein A Warsame and Daniel B Thornton
|
4
(Winter) |
90
|
|
Making Hong Kong a Greener City
W Ping Leung
|
4
(Winter) |
63
|
|
Not Much Said by Donald in 1999/2000 Budget
Jennifer Wong and Ian Jones
|
1
(Spring) |
87
|
|
Tax Appeals Procedures in China
Edward Shum
|
3
(Autumn) |
24
|
|
Tax Audits on Foreign Investment Enterprises in
China
Terry Wang
|
1
(Spring) |
33
|
|
Tax Implications for Foreign Investment in Myanmar
Darin Kobatake
|
4
(Winter) |
53
|
|
Tax Implications on Derivative Financial Instruments:
A Malaysian Perspective
Jeyapalan Kasipillai
|
1
(Spring) |
53
|
|
Tax Reform Seeking Politics: The Four Dimensions
of Tax Policy-Making
Kitty Poon
|
2
(Summer) |
46
|
|
Tax Shifting - We Could Pay Less Tax and Protect
the Environment
David Cho
|
4
(Winter) |
67
|
|
Taxation Issues Faced by Hong Kong Entities Deriving
Service Fee Income in China
Betty L M Chan
|
4
(Winter) |
25
|
|
Taxation of International Transport and Shipping
Companies Operating in Mainland China
Wilson Kwok
|
2
(Summer) |
23
|
|
The Hong Kong Budget 1999/2000 Taxation Aspects
K K So and Samuel Barns
|
1
(Spring) |
82
|
|
The Pong Case: Episode II
Wilson W S Chow and Andrew C S Lam
|
3
(Autumn) |
2
|
|
The Tax Sparing Provision in Singapore's Tax Treaty
Policy - A Commentary
Tan How Teck
|
2
(Summer) |
30
|
|
The Valuation and Transfer Pricing of Intellectual
Property
Nigel Eastaway
|
1
(Spring) |
39
|
|
Transfer Pricing in China - Audit Adjustments and
their Implications
Cassie Wong, Spencer Chong and Glenn Desouza
|
4
(Winter) |
40
|
|
US Tax Aspects of Cross-Border Mergers and Acquisitions
Anthony Tong and Paul Ho
|
4
(Winter) |
47
|
|
VAT in New Zealand: The Experience of the Goods
and Services Tax (GST)
Andrew M C Smith
|
3
(Autumn) |
38
|
