Asia-Pacific Journal of Taxation

Vol.9 No.1 -- Spring 2005
Vol.9 No.2 -- Summer 2005
Vol.9 No.3 -- Autumn 2005
Vol.9 No.4 -- Winter 2005

Vol. 9 No. 1 -- Spring 2005

• Hong Kong Technical Column
• A Review of Recent Board of Review Decisions
• CIR v. Yung Tse Kwong - Taxability of a Contractual Severance Payment with Strings Attached
  

• PRC Technical Column
  • Is There a Space for Further Tax Reduction in China?
    
    
• International Technical Column
• The Taxation Consequences of Adopting International Financial Reporting Standards in Australia
• A Thin Capitalisation Regime for Foreign-Owned Banks Operating in New Zealand
  
  
• Features
  • 2005/2006 Budget Commentaries
  • A Commentary on Hong Kong's 2005/2006 Budget - "Back to the Future"
  • Commentary on 2005-06 Budget

Vol. 9 No. 2 -- Summer 2005

• Hong Kong Technical Column
  • Reforming Hong Kong's Double Taxation Arrangement with Mainland China
  • Lessons form Recent Board of Review Cases
    

• PRC Technical Column
  • Customs Exemption on the Importation of Capital Equipment
    
    
• International Technical Column
  • The Taxation of Trans-Tasman Cross-Border Property Investment
    
    
• Features
  • The Political Economy of Tax Reform in Hong Kong
  
  

Vol. 9 No. 3 -- Autumn 2005

• Hong Kong Technical Column
• A Review of Recent Board of Review Cases
• ING Baring Securities (Hong Kong) Limited v. CIR - Should All Agents' Activities Overseas Be Attributed to Their Principals in Hong Kong for the Source Rule?
• The Territorial Taxation Concept in Hong Kong - Is It User-Friendly?
  

• PRC Technical Column
  • The Tax Challenges for Hong Kong and Foreign Investors in China and How to Manage Them
  • Reform of Foreign Exchange Regulations of Capital Investment by Foreign Investment Enterprise:
    The Past, Present & Future

• International Technical Column
  • Reform of the Australian Personal Tax System
    

• Features
  • "Not a Weapon of Mass Destruction": Can the Ramsay Approach Apply to the Inland Revenue Ordinance In Hong Kong?

Vol. 9 No. 4 -- Winter 2005

• Hong Kong Technical Column
• Taxation Issues for REITs in Hong Kong - A Practical Perspective
• The Relationship between Accounting Rules and Profiles Tax Computation
• General Anti-Avoidance Provisions: Lessons from Some Recent Board of Review Cases
  

• International Technical Column
  • Hong Kong Tax Reform, A Low Rate Indirect Tax Which Does Not Sacrifice Efficiency for Conformity
    

• Features
  • Hong Kong Budget Submission 2006/07
  • Proposal for the 2006-07 Budget
  • Budget Proposals 2006/07
  • 2006/07 Budget Proposals

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