|
Article
|
Number
|
Page
|
|
2000/2001 Budget Analysis: Budget Speech Buys Time
for Significant Fiscal Reform
Yvonne Law and Andrew Wong
|
1
(Spring)
|
51
|
|
2001/2002 Budget Proposals
The Taxation Institute of Hong Kong
|
4
(Winter)
|
16
|
|
A Review of Some Recent Board of Review Decisions
Brossa Wong and Aldous Mak
|
1
(Spring)
|
2
|
|
A Review of Some Recent Board of Review Decisions
Brossa Wong
|
3
(Autumn) |
13
|
|
A Review of Some Recent Board of Review Decisions
Aldous Mak and David Tam
|
4
(Winter)
|
9
|
|
Challenges Faced by "Source" Principle in Hong Kong
Betty Kwok
|
3
(Autumn) |
2
|
|
Changes to Canadian Taxation of Non-Resident Trusts
Michael Cadesky and Grace Chow
|
3
(Autumn) |
47
|
|
China's Accession of the WTO and Its Implications
for the Chinese Economy
Thomas M H Chan
|
2
(Summer)
|
44
|
|
Comments on Some Recent Board of Review Decisions
Christina Ng
|
2
(Summer)
|
13
|
|
Comments on
the 1st Budget in the New Millennium
The Taxation Institute of Hong Kong
|
1
(Spring)
|
47
|
|
Comparison of Two Operation Modes - Import Manufacturing
and Contract Processing - Available to Foreign Investment
Enterprises in China
Eileen Sun and Jackey Wong
|
4
(Winter)
|
36
|
|
Corporate Taxation and the Investment Location Decisions
of Multinational Corporations
Richard S Simmons
|
1
(Spring) |
88
|
|
Fiscal Deficits: A Structural or Cyclical Phenomenon
Hon Eric Li Ka-cheung JP
|
1
(Spring) |
74
|
|
Harmful Tax Practices: The OECD Perspective in Context
Marika Toumi
|
4
(Winter)
|
88
|
|
Hong Kong Budget 2000: No Change or Change in Disguise?
Julian
Lee
|
1
(Spring) |
57
|
|
International Dimensions of Income Taxation in China:
A Critique
Kenny Z Lin
|
1
(Spring)
|
22
|
|
Introducing a Broad-Based Consumption Tax - The
Australian Experience
Edwin Bin
|
2
(Summer)
|
34
|
|
Is Confidentiality a Thing of the Past? Recent OECD,
and US Measures against Tax Havens?
Deborah Annells
|
4
(Winter)
|
54
|
|
Offshore Financial Centres and Harmful Tax Competition?
: Recent Developments
Steven Sieker
|
4
(Winter)
|
64
|
|
Planning around section 24 of the Stamp Duty Ordinance
Christian Stewart
|
2
(Summer)
|
7
|
|
Recent Development of VAT Regime in the PRC: A Critical Review
Antony Ting
|
2
(Summer)
|
25
|
|
Strategic Development of the Malaysian Tax System
Jeyapalan Kasipillai
|
3
(Autumn) |
33
|
|
Summary of the 2000/2001 Budget and Comparison Table
with Various Proposals Made by Professional Bodies
Samuel Chan and Betty Kwok
|
1
(Spring)
|
78
|
|
Tax Burdens around the World: How Do Asia Pacific
Companies and Countries Compare?
Joe Lu and Charles Swenson
|
4
(Winter)
|
97
|
|
Tax Havens Beware - International Developments
Lloyd Deverall and Richard Ellard
|
4
(Winter)
|
58
|
|
Tax Incentives for High-Tech Industries: Challenges
of the New Millennium
Eva Yeung
|
3
(Autumn) |
62
|
|
Tax Incentives in Hong Kong Are Lagging behind Those
Available in Singapore
Jim Fulton and Mandy Tam
|
3
(Autumn) |
56
|
|
Tax Reduction: Feasible for China?
Peiyong Gao
|
1
(Spring)
|
12
|
|
Taxation Aspects of Research and Development Efforts
in China
Edward Shum and Dave Wong
|
4
(Winter)
|
29
|
|
Taxation of Foreign Insurers in the Post-WTO China
Matthew Wong
|
3
(Autumn) |
29
|
|
The 2000/01 Budget: Reaffirms the Importance of
Financial Stability Objective
Shu-hung Tang
|
1
(Spring)
|
62
|
|
The Deductibility of Interest Expense in the United
Kingdom and Australia: A Tale of Two Contrasting Approaches
Grant Richardson and Keith Kendall
|
1
(Spring)
|
33
|
|
The Difficulties of Achieving Tax Harmonisation:
The Case of the European Union
Simon James
|
4
(Winter)
|
42
|
|
The Emerson Case
Rose Yeung
|
4
(Winter)
|
2
|
|
The Impact of China's Accession to the World Trade
Organization (WTO) on Its Tax System
Marcellus Wong and Jeremy Ngai
|
2
(Summer)
|
60
|
|
The Importance of Tax Incentives in Attracting Foreign
Direct Investment to Hong Kong: Some Recent Survey Evidence
Richard S Simmons
|
3
(Autumn) |
68
|
|
The Pong Case: Final Encounter?
Wilson W S Chow and Andrew C S Lam
|
2
(Summer)
|
2
|
中國的“費改稅”：究竟是為了甚麼﹖
What
is the Rationale behind China's Reforms from Levies to
Taxes?
高培勇 |
3
(Autumn) |
23
|
