Asia-Pacific Journal of Taxation

Vol.4 No.1 -- Spring 2000
Vol.4 No.2 -- Summer 2000
Vol.4 No.3 -- Autumn 2000
Vol.4 No.4 -- Winter 2000

Vol. 4 No.1 -- Spring 2000

• HK Technical Columns
  • A Review of Some Recent Board of Review Decisions

• PRC Technical Columns
  • Tax Reduction: Feasible for China?
  • International Dimensions of Income in China: A Critique

• International Technical Columns
  • The Deductibility of Interest Expense in the United Kingdom and Australia: A Table of Two Contrasting Approaches
    
    
• Features
  • Comments on the 1st Budget in the New Millennium
  • 2000/2001 Budget Analysis
  • Hong Kong Budget 2000: No Change or Change in Disguise
  • The 2000/01 Budget: Reaffirms the Importance of Financial Stability Objective
  • Fiscal Deficits: A Structural or Cyclical Phenomenon
  • Summary of the 2000/2001 Budget and Comparison Table with Various Proposals Bodies
    
    
• Main Articles
  • Corporate Taxation and the Investment Location Decision of Multinational Corporations

  
  

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Vol. 4 No.2 -- Summer 2000

• HK Technical Columns
• The Pong Case: Final Encounter?
• Planning around section 24 at the Stamp Duty Ordinance
• Comments on Some Recent Board of Review Decisions

 

• PRC Technical Columns
• Recent Development of VAT Regime in the PRC: A Critical Review

• International Technical Columns
• Introducing a Broad-Based Consumption Tax - The Australian Experience

• Features
• China's Association of the WTO and Its Implications for the Chinese Economy
• The Impact of China's Accession to the World Trade Organization (WTO) on Its Tax System

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Vol. 4 No.3 -- Autumn 2000

• HK Technical Columns
• Challenges Faced by "Source" Principle in Hong Kong
• A Review of Some Recent Board of Review Decisions

• PRC Technical Columns
• What is the Rationale behind China's Reforms from Levies to Taxes

• International Technical Columns
• Strategic Development of the Malaysian Tax System
• Changes to Canadian Taxation of Non-Resident Trusts

• Features
• Tax Incentive in Hong Kong Are Lagging behind Those Available in Singapore
• Tax Incentives for High-Tech Industries Challenges of New Millennium
• The Importance of Tax Incentives in Attracting Foreign Direct Investment to Hong Kong: Some Recent Survey Evidence

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Vol. 4 No.4 -- Winter 2000

• HK Technical Columns
• The Emerson Case
• A Review on Some Recent Board of Review Decisions
• 2001/2002 Budget Proposals

• PRC Technical Columns
• Taxation Aspects of Research and Development Efforts in China
• Comparison of Two Operation Modes - Import Manufacturing and Contract Processing - Available to Foreign Investment Enterprises in China

• International Technical Columns
• The Difficulties of Achieving Tax Harmonisation: The Case of the European Union

• Features
• Is Confidentiality a Thing of the Past? Recent OECD, and US Measures against Tax Havens
• Tax Havens Beware - International Development
• Offshore Financial Centes and "Harmful Tax Competition": Recent Developments
• Harmful Tax Practices: The OCED Perpective in Context

• Main Articles
• Tax Burdens around the World: How Do Asia Pacific Companies and Countries Compare?

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