|
Article
|
Number
|
Page
|
|
2002/03
Budget Commentaries
The Taxation Institute of Hong Kong
|
1
(Spring)
|
66
|
2002/03
Budget Commentary: Economic Growth vs. a Balanced Budget
Yvonne Law |
1
(Spring) |
89
|
2003/2004
Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter) |
48
|
A
Comparison of the Australian and Japanese Corporation
Tax Reorganisation Rules
Justin Dabner |
2
(Summer) |
93
|
A
Discussion of the Role and the Tax Reform of China's Wealth
Tax System
試論如何改革和完善我國的財產課稅制度
Wang Huijun 王惠君 |
1
(Spring)
|
28
|
A
Review of Recent Board of Review Cases
Percy Wong |
2
(Summer) |
11
|
A
Review of Recent Board of Review Cases
Percy Wong |
3
(Autumn)
|
11
|
A
Review of Recent Board of Review Decisions
Aldous Mak |
1
(Spring) |
7
|
A
Review of the OECD Report on Corporate Tax Incentives
for Foreign Direct Investment: Lessons for Developing
Countries?
Edwin van der Bruggen |
1
(Spring) |
36
|
China
Considers Corporate Income Tax Reform
Wendy Guo |
2
(Summer) |
26
|
China
Holding Companies — Best Practices and Critical Latest
Developments
Walter Tong and Vickie Tan |
3
(Autumn)
|
42
|
China
Tax Considerations Regarding Foreign Invested Enterprises'
IPO Restructuring
Martin Lin |
1
(Spring)
|
17
|
CIR
v. Indosuez W I Carr Securities Ltd Source of Profits
— Hinges on the Intriguing Issue of Agency
Patrick Kwong |
3
(Autumn)
|
2
|
Distributing
Profits to Canadian Shareholders — Beware of Adverse Tax
Consequences
Michael Cadesky and Elaine Pui |
3
(Autumn)
|
73
|
Estate
Planning, Controlled Companies and the Commissioner's
Dilemma
Andrew Lam and Michael Littlewood |
2
(Summer)
|
2
|
Global
Transfer Pricing Strategies for Multinational Enterprises:
Implementing Transfer Pricing Policies and Procedures
and Defending Them with Global
Core Documentation
Nick Raby and J. Joe Wu |
2
(Summer)
|
42
|
Harmful
Tax Competition: Is There Anything Left to Discuss?
Steven Sieker |
2
(Summer)
|
70
|
Harmful
Tax Practices: An Overview and Reflection
William Cunningham |
2
(Summer)
|
62
|
Highlights
of Recent Tax Changes in Taiwan
Heidi Liu and George Chou |
4
(Winter)
|
73
|
Highlights
of the 2002/03 Budget and a Comparison with Various Budget
Proposals Made by Professional Bodies
Samuel Chan |
1
(Spring)
|
74
|
Hong
Kong as a Centre of Wealth Management
Debbie Annells |
3
(Autumn)
|
67
|
Information
Technology and India — An Overview
Keshav Jetsey |
2
(Summer)
|
52
|
Malaysia:
The Role of Tax-related Measures in the Years of Economic
Downturn
Frances Po |
4
(Winter)
|
84
|
Policy
Implications of the Tightening of the Tax Administration
around High-Income Individuals in China
Edward Shum and Rebecca Lai |
4
(Winter)
|
22
|
Recent
Board of Review Decisions: Review and Analysis
Daniel Ho and Brossa Wong |
4
(Winter)
|
7
|
Recent
Tax Changes in Singapore
Florence Tan-Nguyen |
4
(Winter)
|
79
|
Stamp
Duty — A Tax Easily Overlooked
Yiu Yu Butt and Patrick Ho |
4
(Winter)
|
2
|
Tax
Consideration Regimes — Australia and Japan Compared
Justin Dabner |
3
(Autumn)
|
98
|
Tax
Implications of the New Accounting Regulations for Foreign
Investment Enterprises in the People's Republic of China
Charles Leung and Jackey Wong |
4
(Winter)
|
27
|
The
2002/03 Budget: A Critical Review
Stephen Ching |
1
(Spring)
|
69
|
The
Arrowtown Case: Stamp Duty and the Ramsay Principle
Winnie Chung and Michael Littlewood |
4
(Winter)
|
90
|
The
Defence Strategy for Transfer-Pricing Audits in China
論中國轉讓定價稅務審計的應對策略
Zhang Li-Guo 張理國 |
3
(Autumn)
|
52
|
The
Impact of China's Accession to the WTO
Becky Lai, Jeremy Ngai and Susan Ju |
3
(Autumn)
|
35
|
The
Incumbrance Faced by Couples under the Current Tax Legislation
in Hong Kong
Rose Yeung |
1
(Spring)
|
2
|
The
Relationship between Accounting Principles and Taxation:
A UK Perspective
Simon James |
3
(Autumn)
|
84
|
The
Tax Audit Framework in China
簡述中國內地稅務稽查程式
Kai JJ Jiang and Xu Tao
江凱及徐濤 |
2
(Summer)
|
36
|
Thoughts
on the Use of Accounting Principles to Determine Taxable
Income: A Side Effect of Globalisation?
Jefferson VanderWolk |
3
(Autumn)
|
80
|
Transfer
Pricing in India — A Critical Analysis
Keshav Jetsey |
4
(Winter)
|
32
|
Transfer
Pricing: Do I Need to Be Concerned?
Gary James |
1
(Spring)
|
53
|
Trends
in Corporate Restructuring and M&A in Japan with regard
to the Introduction of the Consolidated Tax Filing System
Hiroaki Sasaki and Megumi Ishihara |
1
(Spring)
|
58
|
US-owned
Hong Kong Companies Manufacturing in China
Patrick Yip and Sharon Lam |
3
(Autumn)
|
60
|
You
Have Been Warned! — Continuing International Developments
Lloyd Deverall and Richard Ellard |
2
(Summer)
|
86
|
