WIDE COVERAGE
The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 2014–15 budget changes and the latest developments in taxation.
DISTINGUISHED AUTHORSHIP
Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services.
CONCISENESS
The text is written in a clear and concise manner. Technical J˙argon is kept to a minimum.
QUICK AND EASY REFERENCE
Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.
Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Mrs. Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is a regular speaker on tax matters.
Justin Pearce is a Senior Tax Advisor with KPMG. After graduating from law school in South Africa, he joined the corporate tax team at one of the leading tax practices where he spent the next 10 years. He moved to the United Kingdom in order to specialise in international taxation where he gained invaluable global experience before moving to Hong Kong. He is a part-time lecturer in international tax, and is also a frequent commentator and speaker on tax issues.