|
Article
|
Number
|
Page
|
2004/05
Budget Proposals
The Taxation Institute of Hong Kong |
4
(Winter)
|
101
|
2003/04 Budget: The Battle to Solve the Structural Deficit
Problem
Yvonne Law |
1
(Spring)
|
62
|
A
Review of Recent Board of Review Cases
Percy Wong |
1
(Spring) |
9
|
A
Review of Recent Board of Review Cases
Percy Wong |
4
(Winter)
|
12
|
Budget
Proposals 2004/05
Evolution and Innovation "Building Solid Foundations
for the Future"
Hong Kong Society of Accountants |
4
(Winter)
|
94
|
Budget
Submission 2004/05
The Association of Chartered Certified Accountants
|
4
(Winter)
|
76
|
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
Petrina Tam (譚唐毓麗) and Jiang J.J. Kai (江凱) |
2
(Summer) |
22
|
Comments
on Tax Stamps in PRC
Yan chiwei, Rao Lixin and Zen Yaohui |
3
(Autumn)
|
48
|
Comprehensive
Tax Reforms in China on the Horizon
Anthony Tam |
3
(Autumn)
|
92
|
Corporate Inversions: US Multinationals Going to the Beach
Michele R. Zinn |
1
(Spring)
|
44
|
Exchange
of Information: A Higher Priority for Hong Kong Tax Policy?
A Practical Look at the Tools Currently Available
Simon Peat |
2
(Summer)
|
45
|
Hong
Kong Profits Tax and Manufacturing in China
Marcellus Wong and Samuel Barns |
2
(Summer) |
2
|
|
Inland
Revenue Departmental Interpretation and Practice Notes
No.40: - Guidance or Misguidance
Wilson W.S. Chow
|
1
(Spring)
|
2
|
Macau
Offshore Institutions: Opportunities and Challenges
May Leung and Michael Chow |
3
(Autumn)
|
80
|
Mergers
and Acquisitions - Hong Kong Tax Implications
Kenneth Leung |
4
(Winter)
|
30
|
Moderating
the Distributive Impact of the Increase in the GST Rate
in Singapore
Poh Eng Hin |
3
(Autumn)
|
53
|
New
Opportunities and Challenges in the PRC Merger and Acquisition
Regime: Regulatory and Tax Updates
Becky Lai and Jeremy Ngai |
2
(Summer)
|
27
|
New
Tools for Corporate Reorganisations in Japan
Hiroaki Sasaki, Sunie Oue and Duncan Adrain |
1
(Spring) |
32
|
Offshore
Centres and International Initiatives to Enhance Transparency
and Information Exchange
Colin Powell |
2
(Summer)
|
63
|
Perspectives
on the Equity Effects of a General Consumption Tax: A
Literature Review
Poh Eng Hin |
4
(Winter)
|
37
|
Pertinent
Aspect of Corporate Taxation in Thailand and Malaysia
Jeyapalan Kasipillai and Mohamad Tayib |
4
(Winter)
|
55
|
Post-WTO:
Planning for Investing in China's Wholesale and Retail
Industries
Lili Zheng and Andrew Zhu |
1
(Spring) |
25
|
Pre-US
Immigration Personal Tax Planning
Patrick Yip and Victor Yung |
1
(Spring) |
51
|
Proposals
for the 2004/05 Budget
The Hong Kong General Chamber of Commerce |
4
(Winter)
|
86
|
Recent
Board of Review Decisions: Review and Analysis
Rebecca Luo and Pauline Wong |
3
(Autumn) |
15
|
Repeal
of the Tax Exemption for Holiday Benefits
Patrick Kwong |
3
(Autumn)
|
9
|
"Securing
Orders" and the Agency-Permanent Establishment in
the ASEAN Model Tax Treaty
Edwin van der Bruggen |
2
(Summer)
|
33
|
Tax
Issues and Perspectives from Recent Board of Review Decisions
Daniel Ho and Brossa Wong |
2
(Summer)
|
8
|
Taxation
of Holiday Benefits from Employment in Hong Kong
Samuel Chan |
3
(Autumn)
|
2
|
Taxation
of Unrealised Gains and Losses: The Impact of International
Accounting Standard 39
Andrew Halkyard |
4
(Winter)
|
2
|
The
2003/04 Budget: The Battle to Solve the Structural Deficit
Problem
Tang Shu-hung |
1
(Spring) |
74
|
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
Kevin Ng and George Zhao |
3
(Autumn)
|
33
|
The
"Exchange of Information" Age and Its Implications
for Hong Kong
Anthony Tam and Patrick Ho |
2
(Summer)
|
56
|
The
Incredible 2003/04 Budget
Stephen Ching |
1
(Spring) |
67
|
新一輪稅制改革
: 基本設計思路
The New Step of Tax Reform - Basic Considerations
Yang Zhigang (楊之剛) |
3
(Autumn)
|
85
|
The
US Earnings Stripping Rules and Proposed Modifications
Peter H. Blessing |
4
(Winter)
|
113
|
Transfer
Pricing in China: Is the SAT Ready to Take It to the Next
Level?
Robert Ackerman, Lisa Lim and Philip Anderson |
3
(Autumn)
|
96
|
