|
Article
|
Number
|
Page
|
|
2001/2002
Budget Commentaries
The Taxation Institute of Hong Kong
|
1
(Spring)
|
51
|
|
2001/2002
Budget Summary and Comparison Table with Various Proposals
Made by Professional Bodies
Samuel Chan
|
1
(Spring) |
53
|
2001/2002
Budget: A Budget with No Surprises?
Mandy Tam |
1
(Spring) |
64
|
2002/2003
Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter) |
81
|
A
Controlled Company and Its Application
Alexander Mak and Leo Wong |
3
(Autumn)
|
2
|
A
Critical Consideration on the Value Added Tax Reform in
China 增值稅轉型問題的思考
Li Xiang Ju 李香菊 |
1
(Spring) |
33
|
A
Discussion on the Issues related to the Establishment
of a Tax System to Protect the Environment in China
關於在中國建立環保稅制問題的探討
Du Meng Kun 杜萌昆 |
3
(Autumn) |
45
|
A
Review of Laws of Taxation in the Hong Kong SAR
Tang Shu-hung |
2
(Summer) |
79
|
A
Review of Some Recent Board of Review Decisions
Brossa Wong |
2
(Summer) |
13
|
A
Review of Some Recent Board of Review Decisions
Brossa Wong |
4
(Winter) |
10
|
Another
Pong Case - A Different Subject Matter - S45, Stamp Duty
Ordinance
Thomas Lee and Danny Chan |
4
(Winter) |
2
|
Asia-Pacific
Cross-Border Transfer Tax Planning
Michael H Shikuma |
4
(Winter) |
39
|
Asset-backed
Securitisation and its Tax Implication in Hong Kong
Patrick Ho |
1
(Spring) |
2
|
Business
Attitudes Harden against New Taxes
Ian K Perkin |
3
(Autumn) |
9
|
Comments
on Recent Board of Review Decisions
Percy Wong |
1
(Spring) |
11
|
Comments
on Recent Board of Review Decisions
Percy Wong |
3
(Autumn) |
27
|
Coping
with the Recession: Singapore's Approach
Tan How Teck |
4
(Winter) |
39
|
Cyclical
and Structral Problems Hit Government Revenue, Says Business:
Chamber Surveys Reveals Substantial Opposition and Uncertainty
on Consumption Tax Option
Ian K Perkin |
1
(Spring) |
76
|
E-business
and Intelectual Property: The Problem of Income Characterisation
in Hong Kong Content
Colin Farrell |
3
(Autumn) |
80
|
Employee
Share Option Benefits
Samuel Chan |
2
(Summer) |
2
|
Employee
Share Option Plans - Does Tax Matter?
Gary James and Lusan Hung |
1
(Spring) |
43
|
Equity
Consideration of the Hong Kong Tax System
Tang Shu-hung |
4
(Winter) |
105
|
Export
Processing Zone - A Choice of Foreign Investments?
Calvin Lam and Clara Yip |
2
(Summer) |
24
|
Has
the Budget Addressed the Defcit Problem?
Stephen Ching |
1
(Spring) |
71
|
International
Licensing of Intellectual Property
Nigel Eastaway |
2
(Summer) |
44
|
It's
Wake-up Time ... India Introduces Transfer Pricing Legislation
Hiresh Wadhwani |
3
(Autumn) |
119
|
Korean
Transfer Pricing Practice
Brian Park |
3
(Autumn) |
102
|
Legal
Issues in Relation to Charter-Parties Entered into between
Shipowners and Charterers
Reynold Hung and Gary Fung |
2
(Summer) |
27
|
Legislative
Development of Transfer Pricing in China
Agnes Lo |
3
(Autumn) |
96
|
Malaysia:
A Re-examination of Source Rules in the Electronic Era
Jeyapalan Kasipillai |
3
(Autumn) |
65
|
New
Accrual Framework for the Hong Kong SAR Government
Peter Yu and Stephen C Bruce |
1
(Spring) |
68
|
New
Zealand Moves towards International Tax Recovery Agreements
Andrew MC Smith |
3
(Autumn) |
53
|
Reaching
across Boundaries in Taxation Research: A Personal Perspective
from the UK
Margaret Lamb |
4
(Winter) |
70
|
Satisfaction
and Loyalty of Tax Clients of Small-to-Medium CPA Firms:
An Exploration of the Determinants
Dennis W Taylor and Jeannette Ng |
3
(Autumn) |
146
|
Tax
and Accounting: Two Concerns, One System? The Relationship
between Accounting and Taxation Principles for Hong Kong
Profit Tax
Andrew Halkyard |
4
(Winter) |
125
|
Tax
Review 2001: Where to Now for New Zealand?
Adrian J Sawyer |
4
(Winter) |
52
|
Taxation
Issues in regard to "Carrying on a Business as an
Owner of Ships in Hong Kong"
Reynold Hung and Belinda Lee |
3
(Autumn) |
86
|
The
Function of Individual Income Tax in China: The Adjustment
of Individual Income Distribution
個人所得稅的重要作用在於調節收入分配
Wu Aiqing 吳愛清 |
4
(Winter) |
31
|
The
Possible Introduction of a Goods and Services Tax in Hong
Kong
Abe Greenbaum |
2
(Summer) |
62
|
The
Ramsay Doctrine: Taxing the End Result
Jefferson VanderWolk |
3
(Autumn) |
129
|
Thoughts
on the Reform of China's Central Taxes and Local Taxes
完善我國中央稅與地方稅的構想
Chen Yurong 陳玉蓉 |
4
(Winter) |
21
|
To
Use or Not to Use Trade Marks? The Taxation of Royalty
Income
Andrew Halkyard |
2
(Summer) |
56
|
US
Tax Issues Related to the Migration of IntellectualProperty
Offshore
Lynn Kealy and Anthony Tong |
2
(Summer)
|
34
|
