Asia-Pacific Journal of Taxation

Vol.7 No.1 -- Spring 2003
Vol.7 No.2 -- Summer 2003
Vol.7 No.3 -- Autumn 2003
Vol.7 No.4 -- Winter 2003

Vol. 7 No.1 -- Spring 2003

• HK Technical Column
• Inland Revenue Departmental Interpretation and Practice
  Notes No. 40: -Guidance or Misguidance
  
• A Review of Recent Board of Review Cases

• PRC Technical Column
• Post-WTO: Planning for Investing in China's Wholesale and Retail Industries

• International Technical Column
• New Tools for Corporate Reorganisations in Japan
• Corporate Inversions: US Multinationals Going to the Beach
• Pre-US Immigration Personal Tax Planning

• Features
• 2003/04 Budget - A Trend Changing Budget
• The Incredible 2003/04 Budget

The 2003/04 Budget: The Battle to Solve the Structural Deficit Problem

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Vol. 7 No.2 -- Summer 2003

• HK Technical Column
  • Hong Kong Profits Tax and Manufacturing in China
  • Tax Issues and Perspectives from Recent Board of Review Decisions

• PRC Technical Column
  • 中國將逐步引入稅務檢查准入制度和納稅人信譽等級評定
    China Introduces New Tax Administration Measures
  • New Opportunities and Challenges in the PRC Merger and Acquisition Regime: Regulatory and Tax Updates
    

• International Technical Column
• "Securing Orders" and the Agency-Permanent Establishment in the ASEAN Model Tax Treaty

• Features
  • Exchange of Information: A Higher Priority for Hong Kong Tax Policy?
    A Practical Look at the Tools Currently Available
  • The "Exchange of Information" Age and Its Implications for Hong Kong
  • Offshore Centres and International Initiatives to Enhance Transparency and Information Exchange

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Vol. 7 No.3 -- Autumn 2003

• HK Technical Column
  • Taxation of Holiday Benefits from Employment in Hong Kong
  • Repeal of the Tax Exemption for Holiday Benefits
  • Recent Board of Review Decisions: Review and Analysis

• PRC Technical Column
  • The Engines of China's Economic Development in the 21st Century: A Brief Introduction to Beijing, Shanghai, Tianjin, and Shenzhen, and the Existing Foreign Investment Policy of China
  • Comments on Tax Stamps in PRC
    

• International Technical Column
• Moderating the Distributive Impact of the Increase in the GST Rate in Singapore
• Macau Offshore Institutions: Opportunities and Challenges

• Features
  • 新一輪稅制改革 : 基本設計思路
    The New Step of Tax Reform - Basic Considerations
  • Comprehensive Tax Reforms in China on the Horizon

• Main Article
  • Transfer Pricing in China: Is the SAT Ready to Take It to the Next Level?

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Vol. 7 No.4 -- Winter 2003

• Hong Kong Technical Column
  • Taxation of Unrealised Gains and Losses: The Impact of International Accounting Standard 39
  • A Review of Recent Board of Review Cases
  • Mergers and Acquisitions - Hong Kong Tax Implications

• International Technical Column
  • Perspectives on the Equity Effects of a General Consumption Tax: A Literature Review
  • Pertinent Aspect of Corporate Taxation in Thailand and Malaysia
    

• Features
• Budget Submission 2004/05
• Budget Proposals 2004/05
  Evolution and Innovation "Building Solid Foundations for the Future"
• 2004/05 Budget Proposals
• Proposals for the 2004/05 Budget

• Main Article
  • The US Earnings Stripping Rules and Proposed Modifications

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