|
Article
|
Number
|
Page
|
2005/2006
Budget Commentaries
The Taxation Institute of Hong Kong
|
1
(Spring)
|
67 |
2006/07
Budget Proposals
The Taxation Institute of Hong Kong
|
4
(Winter)
|
91 |
A
Commentary on Hong Kong's 2005/2006 Budget - "Back
to the Future"
Guy Ellis
|
1
(Spring)
|
69 |
A
Review of Recent Board of Review Cases
Percy Wong
|
3
(Autumn)
|
2 |
A
Review of Recent Board of Review Decisions
Aldous Mak & Teresa Fung
|
1
(Spring)
|
2 |
A
Thin Capitalisation Regime for Foreign-Owned Banks Operating
in New Zealand
Andrew J. Maples
|
1
(Spring)
|
50 |
Budget
Proposals 2006/07
Hong Kong Institute of Certified Public Accountants
|
4
(Winter)
|
71 |
CIR
v. Yung Tse Kwong - Taxability of a Contractual Severance
Payment with Strings Attached
Patrick Kwong |
1
(Spring)
|
11 |
Commentary
on 2005-06 Budget
Paul Chan
|
1
(Spring)
|
76 |
Customs
Exemption on the Importation of Capital Equipment
John Robinson & Susan Ju
|
2
(Summer)
|
20 |
General
Anti-Avoidance Provisions: Lessons from Some Recent Board
of Review Cases
Samuel Y.S. Chan
|
4
(Winter)
|
20 |
Hong
Kong Budget Submission 2006/07
ACCA Hong Kong
|
4
(Winter)
|
49 |
Hong
Kong Tax Reform, A Low Rate Indirect Tax Which Does Not
Sacrifice Efficiency for Conformity
Brian Andrew
|
4
(Winter)
|
36 |
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?
Patrick Kwong
|
3
(Autumn)
|
9 |
Is
There a Space for Further Tax Reduction in China?
Lingguang Bao
|
1
(Spring)
|
19 |
Lessons
form Recent Board of Review Cases
Samuel Chan
|
2
(Summer)
|
10 |
"Not
a Weapon of Mass Destruction": Can the Ramsay Approach
Apply to the Inland Revenue Ordinance In Hong Kong?
Andrew Halkyard
|
3
(Autumn)
|
56 |
Proposal
for the 2006-07 Budget
The Hong Kong General Chamber Of Commerce
|
4
(Winter)
|
63 |
Reforming
Hong Kong's Double Taxation Arrangement with Mainland
China
Cheng Kwok Yan Connie
|
2
(Summer)
|
2 |
Reform
of Foreign Exchange Regulations of Capital Investment
by Foreign Investment Enterprise:
The Past, Present & Future
Anthony Tam and Yolanda Li |
3
(Autumn)
|
36 |
Reform
of the Australian Personal Tax System
Brian Andrew
|
3
(Autumn)
|
46 |
Taxation
Issues for REITs in Hong Kong - A Practical Perspective
Yvonne Law & Angus Ho
|
4
(Winter)
|
2 |
The
Tax Challenges for Hong Kong and Foreign Investors in
China and How to Manage Them
Jeremy Ngai and Danny Kwan
|
3
(Autumn)
|
30 |
The
Taxation Consequences of Adopting International Financial
Reporting Standards in Australia
Les Nethercott & Dean Hanlon
|
1
(Spring)
|
34 |
The
Taxation of Trans-Tasman Cross-Border Property Investment
David Dunbar
|
2
(Summer)
|
31 |
The
Territorial Taxation Concept in Hong Kong - Is It User-Friendly?
Kaushal Tikku and Gary Fung
|
3
(Autumn)
|
21 |
The
Political Economy of Tax Reform in Hong Kong
Prof Tang Shu-Hung
|
2
(Summer)
|
52 |
The
Relationship between Accounting Rules and Profiles Tax
Computation
Yvonne Law & Fergus Wong
|
4
(Winter)
|
11 |
