Asia-Pacific Journal of Taxation

Vol.8 No.1 -- Spring 2004
Vol.8 No.2 -- Summer 2004
Vol.8 No.3 -- Autumn 2004
Vol.8 No.4 -- Winter 2004

Volume 8 No.1 -- Spring 2004

• Hong Kong Technical Column
• The Tax Treatment of Exchange Difference and its Relation to DIPN 40
• A Review of Recent Board of Review Decisions
• The Hong Kong Tax System - Is It Becoming Too Collection Driven?
  

• PRC Technical Column
  • China Customs' Focus on Valuation in Related Party Transactions
    
    
• International Technical Column
• The Japan - US Income Tax Treaty in Focus: Key Developments

• Features
  • The 2004/05 Budget: Business as Usual
  • A Commentary on Hong Kong's 2004/05 Budget
  • Can Fiscal Balance Be Restored in 2008-09?

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Volume 8 No.2 -- Summer 2004

• Hong Kong Technical Column
• Timing of the Taxability of Employees' Restrictive Share Award Schemes
• Recent Board of Review Decisions: Review and Analysis
  

• PRC Technical Column
  • Transfer Pricing Documentation - An Effective Way to Manage Transfer Pricing Risks in China
    
    
• Features
  • Globalisation and International Trends in Taxation
    
  • Towards Removing Tax-Induced Distortions to Investment Location: The Choice between International Competition and Co-ordination in Corporate Taxation
    
  • Locational considerations in attracting multinational corporate regional headquarters: the relevance and role of tax law and tax incentives
    

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Volume 8 No.3 -- Autumn 2004

• Hong Kong Technical Column
• Source of Profits: The Practical Application of the Principle
  
• Recent Board of Review Cases: Lessons to Learn
  
• Latest Regulatory Development of Advance Pricing Arrangements in China
  

• PRC Technical Column
  • Transfer Pricing Tax System in China: Rules and Procedures
    
    
• International Technical Column
• Tax Aspects of US Mergers & Acquisitions: An Overview of Acquisitive Reorganisations
  

• Features
  • Consultation Document on Estate Duty Review
    
  • The Death of Estate Duty? The Case for Retention and Reform
    
  • Retaining the Estate Duty
    
  • An Alternative to abolishing Estate Duty

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Volume 8 No.4 -- Winter 2004

• Hong Kong Technical Column
• Understanding the Accounting Standard on Income Taxes - Part 1
• Recent Development in "Source of Employment Income": Is the "Three-Factor" Test Still Applicable?
• A Review of Recent Board of Review Cases
• 2005/06 Budget Proposals
  

• PRC Technical Column
  • Developing a Fringe Benefits Tax System for China in the 21st Century
  • Taxation of Foreign Permanent Representative Offices in China: Past, Present, and Future
    
    
• International Technical Column
• The Legacy of the OECD's Harmful Tax Practices Initiative: Implications for Australia and Vanuatu
  

• Features
  • A Goods and Services Tax for Hong Kong: Issues and Concepts
  • The Singapore GST: A Possible Model for Hong Kong?
  • Fiscal Performance and the Introduction of the Goods and Services Tax in Hong Kong

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