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Asia-Pacific Journal of Taxation (APJT)

Edited by Dr Jody Wong, Mr Percy Wong, Mr Bryan Chan, Mr Philip Hung and Ms Karmen Yeung, The Asia-Pacific Journal of Taxation (APJT) is a joint publication of The Taxation Institute of Hong Kong and the School. The journal is issued on a biannual basis.

Publishes research papers, commentary notes, book reviews and article abstracts that address significant issues in the field of taxation of relevance to Hong Kong, China and the Asian Pacific region. 

It is a biannual Journal for professionals and academics seeking to further their understanding of the tax field from the critical, analytical and developmental perspectives.

JOINT EDITORS

Jody Wong

The Hong Kong Polytechnic University

Percy Wong

The Hong Kong Polytechnic University

Bryan Chan

The Taxation Institute of Hong Kong

Philip Hung

The Taxation Institute of Hong Kong

Karmen Yeung

The Taxation Institute of Hong Kong

EDITORIAL CONSULTANTS

Agnes Cheng

The Hong Kong Polytechnic University

Nigel Eastaway

MHA MacIntyre Hudson

Michael Olesnicky

KPMG, HK

Charles Swenson

University of Southern California, USA

Daniel Thornton

Queen's University, Canada

Jefferson VanderWolk

Centre for Tax Policy and Administration, OECD

Marcellus Wong

AMTD Group

EDITORIAL BOARD MEMBERS

Brian Andrew

University of Wollongong

Wilson Cheng

Ernst & Young Tax Services Limited

Cheng Chi

KPMG, China

Sarah Chin

Deloitte Touche Tohmatsu, HK

Jeremy Choi

PricewaterhouseCoopers, HK

Spencer Chong

PricewaterhouseCoopers, HK

Wilson Chow

The University of Hong Kong

Daniel Ho

Hong Kong Baptist University

Patrick Ho

FTMS Training System Limited

Betty Kwok

Hang Sang Management College

Simon James

University of Exeter

Zhao-dong Jiang

The Chinese University of HK

Jeyapalan Kasipillai

Monash University Malaysia

Patrick Kwong

Ernst & Young Tax Services Limited

Stephen Lee

Sinotax Services Limited

Thomas Lee

Thomas Lee & Partners

Aldous Mak

Hong Kong Institute of Vocational Education (Haking Wong)

Kelvin Mak

Hong Kong University of Science and Technology

Poh Eng Hin

Nanyang Technology University

Richard Simmons

Lingnan University, HK

Anthony Tam

Mazars

Fergus Wong

PricewaterhouseCoopers, HK

Chris Xing

KPMG, China

Kalloe Vinod

KPMG, Netherlands

 

Editorial Policy

The Asia-Pacific Journal of Taxation publishes research papers, commentary notes, book reviews and article abstracts that address significant issues in the field of taxation of relevance to Hong Kong, China and the Asia-Pacific region. Research papers should be analytical and may be empirically or theoretically based. Studies of comparative practices or international research reports in the field of taxation are encouraged.


Editorial Procedures

Authors should submit three copies of their manuscripts to the Editor-in-chief.

Work submitted for consideration must be previously unpublished, not under consideration for publication elsewhere and, if accepted, should not then be published elsewhere in the same form. The author(s) should explicitly state that these conditions have been met in a covering letter to the Editor-inchief. If previously published figures, tables, or parts of text are to be included, the copyright holder’s permission must have been obtained prior to submission.

Manuscripts submitted to the journal will be reviewed by the editors for general suitability for publication. Those considered appropriate will be sent to two reviewers for evaluation using a double blind review procedure. Based on the recommendations of the reviewers, the editors will then decide whether the particular article should be accepted as it is, revised or rejected. The process so described is a general one. The editors, however, may, in some circumstances, vary this process at their discretion.


Guidelines for Manuscripts

All manuscripts are to be typewritten double spaced on one side (international-size A4 preferred; North American 8” x 11” letter size also acceptable). Margins should be about 15 cm or 1 inch to facilitate editing and duplication.

Cover page — The cover page should include the title of the manuscript, the name, title, affiliation, address, phone and fax number of each author, and any acknowledgement of financial, technical and other assistance.

Abstract page — The abstract page should have the title of the manuscript and a 100–150 words abstract but should not identify the author(s).

Text — Begin the text on a new page with the title but without the name of the author(s). Headings should be bold-faced, entirely in upper case while subheadings within the main headings should be bold-faced, in upper and lower cases. Footnotes, if unavoidable, should be kept to a minimum. They should be numbered consecutively throughout the manuscript, typed with double-spacing and collected on a separate page with the heading “Endnotes”. The endnotes should follow the last page of the text. Reference citations within the text should consist of the cited author’s last name and the year of publication, enclosed in parentheses, for examples: (Alm 1991), or (Brent, Morse and Stice 1990). If the author’s name appears in the sentence, only the year of publication should be in parentheses, for example : as discussed by Brent, Morse and Stice (1990). References to multiple works should occur within one set of parentheses, separated by semi-colons, for example : (Alm 1991; Brent, Morse and Stice 1990; and Lewellen and Mauer 1988).

References — References should be listed on a separate, double spaced page. This listing should only contain those references cited in the text of the manuscript. References are listed in alphabetical order by the first author’s last name. Samples of entries are as follows:

Alm, James (1991), “A Perspective on the Experimental Analysis of Taxpayer Reporting”, The Accounting Review, July, pp. 577–593.

Brent, Averil, Morse, Dale and Stice, E.K. (1990), “Short Interest: Explanations and Tests”, Journal of Financial and Quantitative Analysis, June, pp. 273–289.

Halkyard, Andrew and Vanderwolk, J.P. (1993), Hong Kong Tax Law—Cases and Materials, Butterworths Asia.

Lewellen, W.G. and Mauer, D.C. (1988), “Tax Options and Corporate Capital Structures”, Journal of Financial and Quantitative Analysis, December, pp. 387–400.

Upon acceptance of a paper for publication, the author(s) will be requested to submit a carefully-edited version of the manuscript both hard copy and on diskette using a word processor that is compatible with MS-DOS. The author(s) will be required to sign a copyright release form as a condition of publication. Author(s) of accepted manuscripts will be provided with proof copies of their articles for proofreading. Neither the editors nor the journal will accept responsibility for errors, omissions, loss or damage to manuscripts.

Vol. 22 No. 1 - 2018

  • HK Technical Columns
    • A Review of Recent Board of Review Cases
      Jody Wong & Percy Wong
    • Potential Issues for Hong Kong’s R&D Tax Incentive Policy Formulation
      Roger Di
    • New Hong Kong Transfer Pricing Rules
      Wengee Poon & Deborah Li
  • PRC & International Technical Column
    • CRS and Exchange of Information Development in Taiwan
      Lin Yishian
  • Articles of Interest
    • Belt & RoadColumns
    • Israel: An Increasingly Important Trading Partner for China and Hong Kong
      Carol Lam & Abigail Li
    • Investing into Indonesia
      John Lauwrenz
    • Article
    • Income and Capital
      David Goldberg QC
  • Budget Column
    • 2018-19 Budget Proposals
      TIHK
    • 2018-19 Budget Commentaries
      TIHK
  • Letters to the Editors
    • IRD, please be Fair to Taxpayers
      Lusan Hung
    • Certainty vs Uncertainty
      Tracy Pu
    • Recommendations on Circular 88
      Nancy Guan

Vol. 21 No. 2 - 2017

  • HK Technical Column
    • A Review of Recent board of Review Cases
      Teresa Fung & Percy Wong
    • Punishment Promotes Compliance: What do the Researchers Say? A Case study of Hong Kong. 
      Betty Kwok
    • A 20-year Review of Hong Kong’s Tax System and the Way Forward
      Anita Tsang & Fergus Wong
    • Source, Residence, and the Future of Hong Kong Tax
      Stefano Mariani
  • PRC Technical Column
    • 如何利用個人所得稅改革為中國構建更和諧的社會
      龔永德、何曉宜、王瑞
  • International Technical Column
    • UK Residential Property and Non-Resident Owners
      Graham Moore
    • Legal Ownership of Intangible Assets versus Economic Substance
      Anthony Tam
  • Belt & Road Columns
    • Thailand – Moving towards a More Attractive Tax Regime
      Wirat Sirikajornkij
    • Investing in Malaysia
      Ong Guan Heng & Florence Tan
    • Doing Business in Vietnam
      Jessica Ma & Heron Yang
    • Tax Incentive under the Belt and Road Initiative
      Dicky To & Steven Wong

Vol. 21 No. 1 - 2017

  • HK Technical Column
    • Lessons Learnt from Recent Board of Review Decisions
      Teresa Fung & Jody Wong
    • Addressing Housing Affordability through “One Person, One Flat” Tax
      Stephen Ching
    • A critical Assessment of the Inland Revenue Department’s Revised and Updated Guidance on the Tax Consequences of Company Amalgamations
      Stefano Mariani
    • Hong Kong’s Responses to BEPS – Implications for the Territorial Profits Tax System
      David Smith
  • International Technical Column
    • Looking at Devolution of ‘VAT on Services’ in Fiscal Federalism - A Case of Sindh Revenue Board
      Najeeb Memon
    • Sovereign Immunity and Tax Treaties: A Comparative Analysis of the Taxation of Sovereign Wealth Funds in Singapore, Malaysia, and Australia
      Sally-An Joseph
    • FATCA Update
      Josh Maxwell
    • Taiwan's Reaction to Tax Challenge of E-Commerce
      Stefan, Shih Chou, Huang
  • Budget Column
    • ACCA Hong Kong Budget Submission 2017/18
      ACCA
    • 2017-18 Policy Address cum Budget Submission
      HKGCC
    • Tax Policy and Budget Proposals 2017-18
      Joining the Dots… Connecting the Tax System with the Needs of the Economy and the Community
      HKICPA
    • 2017-18 Budget Proposals & Commentaries
      TIHK

Vol. 20 No. 1 - 2016

  • HK Technical Column
    • A Critical and Comparative Assessment of the Utilisation of Losses in Company Amalgamations
      Stefano Marini
    • A Review of Recent Board of Review Cases
      Jody Wong & Percy Wong
  • PRC Technical Column
    • The Chinese IIT Liability of Foreign Director and Senior Manager on Directors' fees
      Qingyang Wang & Zhou Mi
    • A 360-Degree Look: How China’s New EIT Incentive Rules Can Encourage R&D Activities in China
      Daniel Chan, Windson Li & Hengka (Henry) Ji
  • International Column
    • The Use of Discretion in the GST Regime of Pakistan
      Bilal Hassan
  • Belt & Road Column
    • Be Ready for Taxation in the United Arab Emirates
      Tobias Lintvelt & Franky Ting
    • Doing Business in Russia
      Vladimir Abramov

Vol. 19 No. 2 - 2015

  • HK Technical Column
    • A Review of Recent Board of Review Cases
      Jody Wong & Percy Wong
  • PRC Technical Column
    • Localisation of BEPS Transfer Pricing Recommendations in China
      - Consultation Draft of “Implementation Measures for Special Tax Adjustments”
      Kenny Wei, David Chamberlain & Carol Cao
  • Features
    • FATCA: What it Is, What it Isn’t, and What’s Next
      Josh Maxwell
    • Hong Kong Continues to Enhance its Information Exchange on Taxation Matters – A Stocktake
      Adrian Sawyer
  • Budget Column
    • ACCA Hong Kong Budget Submission 2016/17
      ACCA
    • 2016-17 Policy Address cum Budget Submission
      HKGCC
    • Tax Policy and Budget Proposals 2016-17
      A Modern Tax System, a Stronger Economy and a Closer Community
      HKICPA
    • 2016-17 Budget Proposals
      TIHK
    • 2016-17 Budget Commentaries
      TIHK

Vol. 19 No. 1 – 2015

  • HK Technical Column
    • A Review of Recent Board of Review Decisions
      Jody Wong & Percy Wong
    • Aviation Fuel Supply Company Limited v CIR — Dismissal of Appeal Due to Concern for “Unfairness” to the Taxpayer
      Karina Wong & Anthony Luk
    • The OECD’s Approach to Tackling Treaty Shopping and Its Impact on Hong Kong
      Cherry Lam & Joshua Colman
    • The Taxation of Grants, Subsidies and Similar Financial Assistance in Hong Kong
      Stefano Mariani
  • PRC Technical Column
    • Transformation of Manufacturing Business in Southern China in the Changing Tax Environment: Opportunities and Challenges
      Jeremy Choi & Emily Chak
  • International Technical Column
    • Tax, Governance and Administration: Challenges and Opportunities in China, Indonesia and Thailand
      Chris Evans & Sally-Ann Joseph
    • Divergence in Effective Tax Rates: Evidence in Malaysian Listed Firms
      Ravichandran K. Subramaniam & Thenesh Kannaa
  • Features
    • ACCA Hong Kong Budget Submission 2015/16
      ACCA
    • 2015–16 Policy Address cum Budget Submission
      HKGCC
    • Tax Policy and Budget Proposals 2015–16
      Planning for Hong Kong’s Future
      HKICPA
    • 2015–2016 Budget Proposals
      TIHK

Vol. 18 No. 1 — Spring/Summer 2014

  • HK Technical Column
    • Lesson Learnt From Recent Board of Review Decisions
      Samuel YS Chan & Helen SM Wong
    • Can the Issuance of a Protective Assessment Extend the Six-Year Time Limit for a Section 70A Claim?
      Patrick Kwong & Kathy Kun
  • PRC Technical Column
    • Transfer Pricing for China’s Outbound Investment in an Anti-avoidance Context
      Kenny Wei & Wei Wang
  • International Technical Column
    • Presumptive Taxation under Pakistan’s Income Tax
      Bilal Hassan
  • Features
    • Ushering in the “Age of Transparency”
      Martin Richter

Vol. 17 No. 2 — Autumn/Winter 2013

  • HK Technical Column
    • Review of Recent Board of Review (Inland Revenue) Decisions
      Godwin Ng
    • A Final Answer on The Tax Treatment of Unrealized Gains
      Wilson Cheng & Ada Ma
  • PRC Technical Column
    • Examining China’s Transfer Pricing Regime within the Context of the OECD’s BEPS Action Plan
      Cheng Chi, Ho Yin Leung & Eden Yamaguchi
    • How is China’s VAT Reform Progressing?
      Sarah Chin & Polly Wan
  • International Technical Column
    • New Canada/Hong Kong Double Tax Agreement: Comments on Selected Aspects
      Michael Cadesky & Grace Chow
  • Features (Budget Submission)
    • ACCA Hong Kong Budget Submission 2014/15
      ACCA
    • 2014–15 Policy Address cum Budget Submission
      HKGCC
    • Tax Policy and Budget Proposals 2014–15
      Facing Hong Kong’s Challenges
      HKICPA
    • 2014–2015 Budget Proposals
      TIHK
  • Main Article
    • General Anti-Avoidance Rule Experiences
      David Russell

Vol. 17 No. 1 — Spring/Summer 2013

  • HK Technical Column
    • 27th Vol. of Decisions of the Board of Review (Inland Revenue)
      Godwin Ng
    • Special Measures on Stamp Duty for Hong Kong Property Transactions
      Davy Yun & Doris Chik
  • PRC Technical Column
    • Chinese Anti-tax Avoidance Measures in Action
      Matthew Mui, Fergus Wong & Joyce Qian
    • Circular 165: China’s Most Recent Guidance Concerning the Meaning of “Beneficial Owner”.
      Yi Ying Cheng, Yiu Hong Chung & Leonard Teik Gin Khaw
  • International Technical Column
    • Marketing Intangibles — An Increasing Area of Focus in Transfer Pricing
      Shanto Ghosh, Neeta Punjabi & Rahul Tomar
  • Features
    • Charting The Future: How is Hong Kong Responding to International Pressure for Enhanced Transparency, Cooperation, and Information Exchange on Taxation Matters?
      Adrian Sawyer

Vol. 16 No. 2 — Autumn/Winter 2012

  • HK Technical Column
    • Commentary of Recent Board of Review Decisions
      Godwin Ng
    • Tax Treatment of Unrealised Gains and Losses in Hong Kong
      Wilson Cheng & Ada Ma
    • Lesson from Li and Fung (Trading) Limited Case Decided by the Court of Appeal
      Samuel Chan & Daniel Cheung
    • Exchange of Information — Is the Right of Taxpayers to Privacy and Confidentiality of Information Adequately Protected under Current Safeguards?
      Patrick Kwong & Kathy Kun
  • PRC Technical Column
    • Licensing Intellectual Property to China — Transfer Pricing Challenges
      Cheng Chi, Ho-Yin Leung & Mimi Wang
    • Assessment of Beneficial Ownership in China
      Lawrence Cheung & Carol Liu
  • International Technical Column
    • Reigning Tax Discretion: A Case Study of VAT in Bangladesh
      Ahmed Munirus Saleheen
  • Features
    • ACCA Hong Kong’s Budget Submission 2013/14
      ACCA
    • Tax Policy and Budget Proposals 2013–14
      Nurturing the Future of Hong Kong
      HKICPA
    • Policy Address cum Budget Submission
      HKGCC
    • 2013–14 Budget Proposals
      TIHK

Vol. 16 No. 1 — Spring/Summer 2012

  • HK Technical Column
    • Lessons from Recent Board of Review Decisions
      Teresa Fung & Jody Wong
    • New legislation in respect of tax deductions for intellectual property rights — its provisions and controversies
      Tracy Ho & Patrick Kwong
    • From bad to worse — The non-deductibility of bad debts in Hong Kong
      Nigel Hobler & Conrad Turley
  • PRC Technical Column
    • Permanent Establishment Arising from Services and Secondment Arrangements in China
      Hong Ye, Qi Wei Chen & Jie Shao
  • International Technical Column
    • A Qualitative Evaluation of Income Tax designs for the Informal Economies in Pakistan and Thailand
      Najeeb Memon
  • Features
    • To APA or not APA? Practical Considerations for the Tax Director and CFO
      Colin Farrell, Cecilia Lee & Deborah Li
    • Hong Kong’s Advance Pricing Agreement
      Martin Richter & Patrick Cheung
    • Developments in China’s Advance Pricing Agreement Programme
      Anthony Tam
  • Main Articles
    • Understanding Tax Compliance in Malaysia: The Significance of Fairness, Enforcement Risk personality and Taxpayer Type
      Ern Chen Loo & Margaret McKerchar
    • Trends in Tax Reform
      Graeme S Cooper

Vol. 15 No. 2 — Autumn/Winter 2011

  • HK Technical Column
    • Commentary of Recent Board of Review Decisions
      Godwin Ng
    • Issues Hong Kong Faces when Negotiating and Implementing Double Taxation Agreements
      Jo-An Yee & Mark Forrester
    • Contemporary Tax Issues Arising from Recent Court Decisions
      Samuel Chan
    • Should the Hong Kong Tax Authority Rethink and Clarify how to Follow the “Tax Follows Accounting” Principle?
      Davy Yun & Kelvin Mak
  •  PRC Technical Column
    • China’s Turnover Tax Regime on Outsourcing and Cross-border Services
      Bolivia Cheung, Maggie Mao & Amy Huang
    • Non-China Tax Resident Enterprises: Eyes on Tax Issues Due to Service Rendered to
      Daisy Kwun
    • Foreigners’ and Hongkongers’ Participation in China’s Social Security System
      Angie Ho, Maggie Chen & Wendy Wang
  • International Technical Column
    • Effective Information Sharing: A Case Study of The Cook Islands And Its Tax Information Exchange Agreements
      Bradley Moore & Adrian Sawyer
  •  Features
    • Division amidst Diversity: The Customs-Transfer Pricing Nexus in Asia
      Alex Capri & Kari Pahlman
    • Growing Concerns: Indirect Equity Transactions in China
      Anthony Tam & Shanice Siu
    • Watch out for Chinese Outbound Investments
      Anthony Tam & Shanice Siu

Vol. 15 No. 1 — Spring/Summer 2011

  • HK Technical Column
    • Commentary on Recent Board of Review Decisions
      Godwin Ng
    • Hong Kong Special Stamp Duty: Issues and Alternatives
      Wong Lok-king, King & Yung Kai-hong, Patrick
  • PRC Technical Column
    • Tax Structuring Considerations for Chinese Outbound Investments — Pitfalls and Opportunities
      Chris Xing & Yvette Chan
    • Advance Pricing Arrangements — A Risk-Management Tool for Business Restructuring?
      Helen Chan & Cecilia Lee
    • The Evolving Transfer Pricing Landscape in China — Challenges for High-Tech Companies in China
      Cheng Chi, Ho Yin Leung & Robert Xu
  • International Technical Column
    • Islamic Finance in Australia: Methods of Tax Reform
      Brett Freudenberg & Mahmood Nathie
    • Revisions to the OECD Transfer Pricing Guidelines and Their Implications for Transfer Pricing Analysis
      Shanto Ghosh, David Grecian, Paul Riley & Marc Simpson
  • Features
    • ACCA Hong Kong Recommends Tax Measures to Build a Favourable Business Environment
      ACCA
    • HKGCC Response to Budget Proposals
      HKGCC
    • The Chamber’s Response to the Revised Budget Proposals
      HKGCC
    • Hong Kong Institute of CPAs Says Government’s Budget Wins Marks for Community Care but Lacks Measures on Business
      HKICPA
    • 2011/2012 Budget Commentaries
      TIHK

Vol. 14 No. 2 — Autumn/Winter 2010

  • HK Technical Column
    • A Review of Recent Board of Review Decisions
      Godwin Ng
    • Is a Tax-Exempt Charitable Institution Really Tax Exempt in Hong Kong
      Davy Yun & Christine Sung
    • Whether a CDTA Can Import an Additional Assessing Power into the Inland Revenue Ordinance in Relation to Transfer-Pricing Adjustments
      Patrick Kwong
    • The Vexed Question of Source of Profits from Cross-border Processing Arrangements
      Samuel Y S Chan & Daniel K C Cheung
  • PRC Technical Column
    • How the Changing Enterprise Income Tax Law Affects PRC Companies Investing Overseas
      Alan Tsoi & Derek Lo
    • Tax Deferral or Double Taxation of Chinese Outbound Investments? CFC & FTC
      Lawrence Cheung & Shanice Siu
    • The Impact of Import Tax on Leased Goods
      Susan Ju
  • International Technical Column
    • Tax-avoidance in New Zealand: An Important Recent Court of Appeal Decision
      David Dunbar
  • Features
    • Chinese Tax Authorities Issue Practice Guidance on Implementing the China-Singapore DTA
      Chris Xing, Tracy Zhang, Yong Yong Ng & Wee Leng Lee
    • Double Taxation of Employees in Hong Kong and the Mainland: Time for a Re-think?
      David Smith
    • Attracting Investments with Tax Treaties — An Analysis of Singapore’s Tax Treaty Policy
      Harvey Koenig

Vol. 14 No. 1 — Spring/Summer 2010

  • HK Technical Column
    • Obtaining Stamp Duty Relief under Section 45 for Structures Involving a Partnership — A Possibility?
      Wilson Cheng
    • Commentaries on Recent Board of Review (Inland Revenue) Decisions
      Godwin Ng
    • Extending Measures on Stabilising the Hong Kong Property Market
      Yvonne Law & Alfred Chan
    • Debate on Depreciation Allowance Claims on Manufacturing Plant and Machinery Used in Import-Processing Arrangements
      Agnes Wong
    • Denial of Depreciation Allowances — Is There Equity in Tax Law
      Anthony Tam & Shanice Siu
  • PRC Technical Column
    • The Tax Implications of Mergers and Acquisitions and Corporate Restructuring in China
      Danny Po, Danny Kwan & Eric Zhao
    • Recent Development in the General Anti-tax Avoidance Rules in China and Future Impacts on and Challenges for Offshore Investment Structuring
      Karmen Yeung & Daniel Hui
  • International Technical Column
    • Re-igniting Export Incentives in Malaysia: Lessons from the Past
      Jeyapalan Kasipillai & Lydia Thiagarajah
  • Features
    • Budget 2010: Shaping Singapore’s Economic Landscape for the Decade
      Tay Hong Beng & Caley Mac
    • The 2010 UK Emergency Budget — Hard Times
      Debbie Annells
  • Main Article
    • Is the Income Tax Responsible for Large Informal Economies in Developing Countries?
      Najeeb Memon
    • Relief from Double Taxation: The “Subject to Tax” and Similar Terms in Singapore’s Domestic Tax Law and Tax Treaties
      Tan How Teck
  • Book Review
    • A Review of the Book: Taxation Without Representation
      Author: Michael Littlewood, published by Hong Kong University Press, 2010
      Samuel Chan

Vol. 13 No. 2 — Autumn/Winter 2009

  • HK Technical Column
    • A Review of Recent Board of Review Decisions
      Percy Wong
    • Decision of the Court of Final Appeal (CFA) in Shui On Credit Company Limited v. CIR
      Patrick Kwong
    • 2010/2011 Budget Submission
      TIHK
    • 2010/2011 Budget Commentaries
      TIHK
  • PRC Column
    • An Overview and update on China VAT Regime & Export VAT Refund
      Bolivia Cheung, Alice Zhang & Philip Xia
    • New Regime for Non-Resident Taxation in China — Have you budgeted for additional cost
      Daisy Kwun & Rebecca Wong
    • Cost Sharing Agreements in China: Opportunities and Challenges
      Past, Present, and Future
      Lawrence Cheung, Victor Li & Jack Pan
    • Some Practical Problems and Concerns regarding China Corporate Income Tax Treatments for Corporate Restructuring under the Implementation of Circular Caishui [2009] No. 59
      Zeng Rongsheng
  • International Technical Column
    • Malaysia’s Tax Response to Lower Greenhouse Gas Emissions
      Jeyapalan Kasipillai & Mei Yee Lee
    • The OECD’S Project on Harmful Tax Competition: The Brazilian Perspective
      Flavio F. T. Padilha
    • Ethics and Integrity in Tax Administration
      Michael Walpole
  • Features
    • Implications to Hong Kong of Adopting More Liberalised Tax Information Exchange Provisions
      Monica Pheny
    • The New World of Tax Information Exchange
      Jefferson P. VanderWolk

Vol. 13 No. 1 — Spring/Summer 2009

  • Technical Column
    • Discussion of Recent Board of Review Case
      Monica Pheny
    • Tax Implications of Passive Income and Capital Gains derived by Hong Kong Companies from Mainland China
      Matthew Mui, Raymond Wong and Fergus Wong
    • Pre-requisites for General Anti-Avoidance Provisions of Section 61A—Lessons from the Court of Final Appeal Decision in the Ngai Lik Case
      Samuel Chan
    • Apportionment in Import Processing Arrangements—A Recent Court of Appeal Decision
      Samuel Chan and Daniel Cheung
  • PRC Column
    • Tax Issues Faced by Offshore Funds Investing in the People’s Republic of China
      Rex Chan, Oliver Kang, David Kan and Terry Tam
    • Recent Changes to China’s Value-Added Tax and Business Tax Regimes
      Chun M Li
    • Implementation of a New Round of Tax Reform under a Structural Tax Reduction
      Gao Pei Yong
  • International Technical Column
    • The Tax Implications of Leveraged Buyouts with Islamic Bonds
      Jeyapalan Kasipillai and Pak Mei-Sen
    • Paying Homage to Emperor Cash after your Acquisition—Taxes Can Help
      Chris Woo and Lim Chin Chin
  • Features
    • Hong Kong Budget Proposals 2009/10
      ACCA Hong Kong
    • Proposals For The 2009–10 Budget
      HKGCC
    • Turning challenges into opportunities
      Budget Proposals 2009–10
      HKICPA
    • 2009/10 Budget Proposals
      TIHK
    • Chamber’s Response to 2009/10 Budget
      HKGCC
    • HKGCC’s Response to Supplementary Budget Measures
      HKGCC
    • Hong Kong Institute of CPAs Says Budget Could Do More to Soften the Impact of the Current Financial Crisis
      HKICPA
    • 2009/10 Budget Commentaries
      TIHK
    • The Disingenuous 2009–10 Budget
      Stephen Ching
  • Main Articles
    • A Commentary and Critique on the New Tax Incentives for Research and Development in Singapore
      Poh Eng Hin and Clement Tan Kai Guan

Vol. 12 No. 2 — Autumn/Winter 2008

  • HK Technical Column
    • Recent Board of Review Decisions: An Overview
      Aldous Mak and Teresa Fung
    • A Proposal for Reforming Appeals to the Board of Review
      Andrew Halkyard
    • Observation From A Recent Court of Appeal Decision on General Anti-avoidance Provision — Section 61A
      Samuel Chan and John Lee
  • PRC Column
    • China Transfer Pricing 2008: Economic Downturn and Final Implementation Measures
      Patrick Cheung
    • Developments in processing trade in China since 2008
      Michael To, Newton Shum and Peter Law
  • International Technical Column
    • Are Asia-Pacific Companies Effective in Managing Their Tax Burdens? A Global Analysis
      Namryoung Lee and Charles Swenson
  • Features
    • A Carbon Tax to Address the Climate Change Problem
      Brian Andrew
    • Pollution Taxes to Protect the Environment
      Brian Andrew, Mary Kaidonis and Jane Andrew
    • Hong Kong and Green Taxes
      Bernand Chan
    • China’s Olympian Challenge from the Environment: Motor Vehicles and the Role of Taxation
      Bill Butcher
  • Main Articles
    • The effect of External Advisors on the GST Compliance Costs of Businesses in Australia
      Dean Hanlon and Thaddeus Hwong

Vol. 12 No. 1 — Spring/Summer 2008

  • HK Technical Column
    • Lessons from Recent Board of Review Decisions
      Samuel Chan & Jody Wong
    • The Stain of Spotless Services Spreads to Hong Kong: The Tai Hing Cotton Mill Case
      Jefferson VanderWolk
    • Ngai Lik Electronic Company Limited v. CIR — group transfer pricing arrangements successfully attacked under the general anti-avoidance provision of section 61A
      Patrick Kwong
    • How Powerful are the General Anti-Avoidance Provisions in Hong Kong? — An analysis of the Tai Hing, HIT, and other recent court cases
      Anita Tsang & Marcellus Wong
  • PRC Column
    • Formula Apportionment — A Cure-all for International Tax Anarchy and Its Implications under China’s New Corporate Income Tax Regime
      Robert Halperin & Daniel Cheung
  • International Technical Column
    • The Relevance of Accounting Standards and Commercial Principles in Recognising Intangible Assets in the Tax Consolidation Process
      Les Nethercott
  • Features
    • Hong Kong Budget Submission 2008/09
      ACCA Hong Kong
    • Proposals For The 2008–09 Budget
      HKGCC
    • Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008–09
      HKICPA
    • 2008/09 Budget Proposals
      TIHK
    • ACCA Hong Kong Welcomes Budget and Recommends Tax Measures to Build a Favourable Business Environment
      ACCA Hong Kong
    • Chamber Welcomes Financial Secretary’s 2008/09 Budget
      HKGCC
    • Ballooning Surplus Allows Pragmatic Concessions
      HKICPA
    • 2008/09 Budget Commentaries
      TIHK
    • The Visionary 2008–09 Budget
      Stephen Ching
    • The 2008/09 Budget: From Leaving Wealth with the People to Compliance with Article 107 of the Basic Law
      Tang Shu-hung
    • 2008–09 Budget commentary — A More “Balanced” Budget is Needed (Some Thoughts for the Middle Class)
      Lusan Hung & Percy Wong
    • Singapore Budget 2008 “Creating a Top Quality Economy, Building a Resilient Community”
      Shanker Iyer

Vol. 11 No. 2 -- Autumn 2007

  • Hong Kong Technical Column
    • A Review of Selected Cases from Recent Board of Review Decisions
      Teresa Fung and Percy Wong
    • Business Profits — To What Extent The Work Done By Persons Other Than The Taxpayer Himself Is Relevant To Determine The Source of Profits?
      Samuel Y S Chan and John W S Lee
  • PRC Column
    • The Future of Transfer Pricing in China
      Julian Hine and Elis Tan
    • Regulatory Changes in Bonded Processing — Challenges and Opportunities
      Susan Ju
  • International Technical Column
    • Australian FDI In India — The Impact of Bilateral Tax Treaties
      Sunita Jogarajan
  • Features
    • Developing a Strategy for Tax Reform
      Simon James
    • Unified China Corporate Income Tax Law Effective January 1, 2008 — Tax Accounting Considerations
      Brian Foley
    • The New Era in China Taxation: The Implementation Rules and Guidelines
      Ryan Chang and Anthony Tam
  • Main Article
    • Degree of Understanding and Responsibility of Taxpayers on Collection and Payment of Sales Tax
      Jeyapalan Kasipillai and Deep Singh

Vol. 11 No. 1 -- Spring 2007

  • Hong Kong Technical Column
    • Taxability of Income and Deduction of Expenses — Lessons from Some Board of Review Decisions
      Samuel Chan
    • The Popular 2007–08 Budget
      Stephen Ching
  • PRC Column
    • Tax Implications of Cost Contribution Arrangements under the New Corporate Income Tax Law in China
      Daniel Cheung
  • International Technical Column
    • GST and the Reverse Charge in New Zealand: A Review and Analysis of the Legislation and Revenue Guidelines
      Andrew J Maples
  • Features
    • Hong Kong Budget Submission 2007/08
      ACCA Hong Kong
    • Proposals for the 2007–08 Budget
      The Hong Kong General Chamber Of Commerce
    • Budget Proposals 2007/08
      HKICPA
    • 2007/08 Budget Proposals
      The Taxation Institute of Hong Kong
    • ACCA HK Welcomes Budget and More Measures Could Help Strengthening Hong Kong’s Competitiveness
    • The Hong Kong Institute of CPAs says Budget Plan Long on Short Term Concessions Short on Long Term Tax Policy
    • 2007/08 Budget Commentaries
      The Taxation Institute of Hong Kong
  • Main Article
    • Business Profits — To What Extent Can Interest Payable On Borrowed Funds Used to Pay Dividends Qualify For Deduction
      Andrew Halkyard & Samuel Chan

Vol. 10 No. 2 -- Summer 2006

  • Hong Kong Technical Column
    • Tax Issues Associated with Plant and Machinery under Lease Agreements
      Alexandra Hui
    • A Review of Recent Board of Review Case
      Jody Wong & Percy Wong
  • International Technical Column
    • Looking East — The Indian Tax System and Australian FDI
      Sunita Jogarajan
  • Features
    • A Critical Review of the 2006 Consultation Document on Broadening the Tax Base in Hong Kong
      Tang Shu-hung

Vol. 10 No. 1 -- Spring 2006

  • Hong Kong Technical Column
    • Carrying On Business in Hong Kong: An Offshore Experiment Gone Wrong
      Andrew Halkyard & Jacqueline Shek
    • Understanding the Accounting Standard on Income Taxes — Part 2
      Stephen Cardew
    • A Review of Recent Board of Review Decision
      Aldous Mak & Teresa Fung
  • International Technical Column
    • Preventing Tax-avoidance Through Settlements/Transfers: A Comparison of Malaysian and Indian Laws
      Abdul Haseeb Ansari
  • Features
    • Hong Kong’s Strategy to China’s Plan
      Stephen Ching
    • A Commentary on Hong Kong’s 2006/2007 Budget — “Hong Kong Outperforms Against Budget — But Underperforms Against Expectations”
      Guy Ellis
    • The 2006/07 Budget: Annual Fiscal Measures Versus Inherent Fundamental Issues
      Tang Shu-hung

Vol. 9 No. 4 -- Winter 2005

  • Hong Kong Technical Column
    • Taxation Issues for REITs in Hong Kong - A Practical Perspective
      Yvonne Law & Angus Ho
    • The Relationship between Accounting Rules and Profiles Tax Computation
      Yvonne Law & Fergus Wong
    • General Anti-Avoidance Provisions: Lessons from Some Recent Board of Review Cases
      Samuel Y.S. Chan
  • International Technical Column
    • Hong Kong Tax Reform, A Low Rate Indirect Tax Which Does Not Sacrifice Efficiency for Conformity
      Brian Andrew
  • Features
    • Hong Kong Budget Submission 2006/07
      ACCA Hong Kong
    • Proposal for the 2006-07 Budget
      The Hong Kong General Chamber Of Commerce
    • Budget Proposals 2006/07
      Hong Kong Institute of Certified Public Accountants
    • 2006/07 Budget Proposals
      The Taxation Institute of Hong Kong

Vol. 9 No. 3 -- Autumn 2005

  • Hong Kong Technical Column
    • A Review of Recent Board of Review Cases
      Percy Wong
    • 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
    • The Territorial Taxation Concept in Hong Kong - Is It User-Friendly?
      Kaushal Tikku and Gary Fung
  • PRC Technical Column
    • The Tax Challenges for Hong Kong and Foreign Investors in China and How to Manage Them
      Jeremy Ngai and Danny Kwan
    • Reform of Foreign Exchange Regulations of Capital Investment by Foreign Investment Enterprise: The Past, Present & Future
      Anthony Tam and Yolanda Li
  • International Technical Column
    • Reform of the Australian Personal Tax System
      Brian Andrew
  • Features
    • "Not a Weapon of Mass Destruction": Can the Ramsay Approach Apply to the Inland Revenue Ordinance In Hong Kong?
      Andrew Halkyard

Vol. 9 No. 2 -- Summer 2005

  • Hong Kong Technical Column
    • Reforming Hong Kong's Double Taxation Arrangement with Mainland China
      Cheng Kwok Yan Connie
    • Lessons from Recent Board of Review Cases
      Samuel Chan
  • PRC Technical Column
    • Customs Exemption on the Importation of Capital Equipment
      John Robinson & Susan Ju
  • International Technical Column
    • The Taxation of Trans-Tasman Cross-Border Property Investment
      David Dunbar
  • Features
    • The Political Economy of Tax Reform in Hong Kong
      Prof Tang Shu-Hung

Vol. 9 No. 1 -- Spring 2005

  • Hong Kong Technical Column
    • A Review of Recent Board of Review Decisions
      Aldous Mak & Teresa Fung
    • CIR v. Yung Tse Kwong - Taxability of a Contractual Severance Payment with Strings Attached
      Patrick Kwong
  • PRC Technical Column
    • Is There a Space for Further Tax Reduction in China?
      Lingguang Bao
  • International Technical Column
    • The Taxation Consequences of Adopting International Financial Reporting Standards in Australia
      Les Nethercott & Dean Hanlon
    • A Thin Capitalisation Regime for Foreign-Owned Banks Operating in New Zealand
      Andrew J. Maples
  • Features
    • 2005/2006 Budget Commentaries
      The Taxation Institute of Hong Kong
    • A Commentary on Hong Kong's 2005/2006 Budget - "Back to the Future"
      Guy Ellis
    • Commentary on 2005-06 Budget
      Paul Chan

Volume 8 No.4 -- Winter 2004

  • Hong Kong Technical Column
    • Understanding the Accounting Standard on Income Taxes - Part 1
      Stephen Cardew
    • Recent Development in "Source of Employment Income": Is the "Three-Factor" Test Still Applicable?
      Berin Chan
    • A Review of Recent Board of Review Cases
      Percy Wong
    • 2005/06 Budget Proposals
      The Taxation Institute of Hong Kong
  • PRC Technical Column
    • Developing a Fringe Benefits Tax System for China in the 21st Century
      Ann Hansford, Margaret Mckerchar & Zhaohui Song
    • Taxation of Foreign Permanent Representative Offices in China: Past, Present, and Future
      Lingguang Bao
  • International Technical Column
    • The Legacy of the OECD's Harmful Tax Practices Initiative: Implications for Australia and Vanuatu
      Justin Dabner
  • Features
    • A Goods and Services Tax for Hong Kong: Issues and Concepts
      Rick Krever
    • The Singapore GST: A Possible Model for Hong Kong?
      Poh Eng Hin
    • Fiscal Performance and the Introduction of the Goods and Services Tax in Hong Kong
      Li Kui Wai

 Volume 8 No.3 -- Autumn 2004

  • Hong Kong Technical Column
    • Source of Profits: The Practical Application of the Principle
      Fergus Wong
    • Recent Board of Review Cases: Lessons to Learn
      Daniel Ho & Brossa Wong
    • Latest Regulatory Development of Advance Pricing Arrangements in China
      Spencer Chong, Rhett Liu & Kevin Tsoi
  • PRC Technical Column
    • Transfer Pricing Tax System in China: Rules and Procedures
      Lingguang Bao
  • International Technical Column
    • Tax Aspects of US Mergers & Acquisitions: An Overview of Acquisitive Reorganisations
      David E. Rossi
  • Features
    • Consultation Document on Estate Duty Review
      The Taxation Institute of Hong Kong
    • The Death of Estate Duty? The Case for Retention and Reform
      Andrew Halkyard & Wilson Chow
    • Retaining the Estate Duty
      Tang Shu-hung
    • An Alternative to abolishing Estate Duty
      Stephen Ching

Volume 8 No.2 -- Summer 2004

  • Hong Kong Technical Column
    • Timing of the Taxability of Employees' Restrictive Share Award Schemes
      Patrick Kwong
    • Recent Board of Review Decisions: Review and Analysis
      Rebecca Luo & Pauline Wong
  • PRC Technical Column
    • Transfer Pricing Documentation - An Effective Way to Manage Transfer Pricing Risks in China
      Spencer Chong, Rhett Liu & Wengee Poon
  • Features
    • Globalisation and International Trends in Taxation
      Simon James & Adrian Sawyer
    • Towards Removing Tax-Induced Distortions to Investment Location: The Choice between International Competition and Co-ordination in Corporate Taxation
      Richard S. Simmons
    • Locational considerations in attracting multinational corporate regional headquarters: the relevance and role of tax law and tax incentives
      Justin Dabner

Volume 8 No.1 -- Spring 2004

  • Hong Kong Technical Column
    • The Tax Treatment of Exchange Difference and its Relation to DIPN 40
      Patrick Ho
    • A Review of Recent Board of Review Decisions
      Aldous Mak & Teresa Fung
    • The Hong Kong Tax System - Is It Becoming Too Collection Driven?
      Debbie Annells
  • PRC Technical Column
    • China Customs' Focus on Valuation in Related Party Transactions
      Gregory Nichols
  • International Technical Column
    • The Japan - US Income Tax Treaty in Focus: Key Developments
      Peter H. Blessing & Itai Ran
  • Features
    • The 2004/05 Budget: Business as Usual
      Tang Shu Hung
    • A Commentary on Hong Kong's 2004/05 Budget
      Guy Ellis
    • Can Fiscal Balance Be Restored in 2008-09?
      Stephen Ching

Vol. 7 No.4 -- Winter 2003

  • Hong Kong Technical Column
    • Taxation of Unrealised Gains and Losses: The Impact of International Accounting Standard 39
      Andrew Halkyard
    • A Review of Recent Board of Review Cases
      Percy Wong
    • Mergers and Acquisitions - Hong Kong Tax Implications
      Kenneth Leung
  • International Technical Column
    • Perspectives on the Equity Effects of a General Consumption Tax: A Literature Review
      Poh Eng Hin
    • Pertinent Aspect of Corporate Taxation in Thailand and Malaysia
      Jeyapalan Kasipillai and Mohamad Tayib
  • Features
    • Budget Submission 2004/05
      The Association of Chartered Certified Accountants
    • Budget Proposals 2004/05
      Evolution and Innovation "Building Solid Foundations for the Future"
      Hong Kong Society of Accountants
    • 2004/05 Budget Proposals
      The Taxation Institute of Hong Kong
    • Proposals for the 2004/05 Budget
      The Hong Kong General Chamber of Commerce
  • Main Article
    • The US Earnings Stripping Rules and Proposed Modifications
      Peter H. Blessing

 Vol. 7 No.3 -- Autumn 2003

  • HK Technical Column
    • Taxation of Holiday Benefits from Employment in Hong Kong
      Samuel Chan
    • Repeal of the Tax Exemption for Holiday Benefits
      Patrick Kwong
    • Recent Board of Review Decisions: Review and Analysis
      Rebecca Luo and Pauline Wong
  • PRC Technical Column
    • 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
    • Comments on Tax Stamps in PRC
      Yan chiwei, Rao Lixin and Zen Yaohui
  • International Technical Column
    • Moderating the Distributive Impact of the Increase in the GST Rate in Singapore
      Poh Eng Hin
    • Macau Offshore Institutions: Opportunities and Challenges
      May Leung and Michael Chow
  • Features
    • The New Step of Tax Reform - Basic Considerations新一輪稅制改革 : 基本設計思路
      Yang Zhigang 楊之剛
    • Comprehensive Tax Reforms in China on the Horizon
      Anthony Tam
  • Main Article
    • Transfer Pricing in China: Is the SAT Ready to Take It to the Next Level?
      Robert Ackerman, Lisa Lim and Philip Anderson

Vol. 7 No.2 -- Summer 2003

  • HK Technical Column
    • Hong Kong Profits Tax and Manufacturing in China
      Marcellus Wong and Samuel Barns
    • Tax Issues and Perspectives from Recent Board of Review Decisions
      Daniel Ho and Brossa Wong
  • PRC Technical Column
    • China Introduces New Tax Administration Measures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
      Petrina Tam and Jiang J.J. Kai 譚唐毓麗及江凱

    • New Opportunities and Challenges in the PRC Merger and Acquisition Regime: Regulatory and Tax Updates
      Becky Lai and Jeremy Ngai
  • International Technical Column
    • "Securing Orders" and the Agency-Permanent Establishment in the ASEAN Model Tax Treaty
      Edwin van der Bruggen
  • Features
    • Exchange of Information: A Higher Priority for Hong Kong Tax Policy?
      A Practical Look at the Tools Currently Available
      Simon Peat
    • The "Exchange of Information" Age and Its Implications for Hong Kong
      Anthony Tam and Patrick Ho
    • Offshore Centres and International Initiatives to Enhance Transparency and Information Exchange
      Colin Powell

Vol. 7 No.1 -- Spring 2003

  • HK Technical Column
    • Inland Revenue Departmental Interpretation and Practice
      Notes No. 40: -Guidance or Misguidance
      Wilson W.S. Chow
    • A Review of Recent Board of Review Cases
      Percy Wong
  • PRC Technical Column
    • Post-WTO: Planning for Investing in China's Wholesale and Retail Industries
      Lili Zheng and Andrew Zhu
  • International Technical Column
    • New Tools for Corporate Reorganisations in Japan
      Hiroaki Sasaki, Sunie Oue and Duncan Adrain
    • Corporate Inversions: US Multinationals Going to the Beach
      Michele R. Zinn
    • Pre-US Immigration Personal Tax Planning
      Patrick Yip and Victor Yung
  • Features
    • 2003/04 Budget - A Trend Changing Budget
      Yvonne Law
    • The Incredible 2003/04 Budget
      Stephen Ching
    • The 2003/04 Budget: The Battle to Solve the Structural Deficit Problem
      Tang Shu-hung

Vol. 6 No.4 -- Winter 2002

  • HK Technical Columns
    • Stamp Duty - A Tax Easily Overlooked
      Yiu Yu Butt and Patrick Ho
    • Recent Board of Review Decisions: Review & Analysis
      Daniel Ho and Brossa Wong
  • PRC Technical Columns
    • Policy Implications of the Tightening of the Tax administration around High-Income Individuals in China
      Edward Shum and Rebecca Lai
    • Tax Implications of the New Accounting Regulations for Foreign Investment Enterprises in the People's Republic of China
      Charles Leung and Jackey Wong
  • International Technical Columns
    • Transfer Pricing in India - A Critical Analysis
      Keshav Jetsey
  • Features
    • 2003/2004 Budget Proposals
      The Taxation Institute of Hong Kong
    • Highlights of Recent Tax Changes in Taiwan
      Heidi Liu and George Chou
    • Recent Tax Changes in Singapore
      Florence Tan-Nguyen
    • Malaysia: The Role of Tax-related Measures in the Years of Economic Downturn
      Frances Po
  • Main Articles
    • The Arrowtown Case: Stamp Duty and the Ramsay Principle
      Winnie Chung and Michael Littlewood

Vol. 6 No.3 -- Autumn 2002

  • HK Technical Columns
    • CIR v. Indosuez W I Carr Securities Ltd Source of Profits - Hinges on the Intriguing Issue of Agency
      Patrick Kwong
    • A Review of Recent Board of Review Cases
      Percy Wong
  • PRC Technical Columns
    • The Impact of China's Accession to the WTO
      Becky Lai, Jeremy Ngai and Susan Ju
    • China Holding Companies - Best Practices and Critical Latest Developments
      Walter Tong and Vickie Tan
  • International Technical Columns
    • US-owned Hong Kong Companies Manufacturing in China
      Patrick Yip and Sharon Lam
    • Hong Kong as a Centre of Wealth Management
      Debbie Annells
    • Distributing Profits to Canadian Shareholders - Beware of Adverse Tax Consequences
      Michael Cadesky and Elaine Pui
  • Features
    • Thoughts on the Use of Accounting Principles to Determine Taxable Income: A Side Effect of Globalisation?
      Jefferson VanderWolk
    • The Relationship between Accounting Principles and Taxation: A UK Perspective
      Simon James
  • Main Articles
    • Tax Consideration Regimes — Australia and Japan Compared
      Justin Dabner

Vol. 6 No.2 -- Summer 2002

  • HK Technical Columns
    • Estate Planning, Controlled Companies and the Commissioner's Dilemma
      Andrew Lam and Michael Littlewood
    • A Review of Recent Board of Review Cases
      Percy Wong
  • PRC Technical Columns
    • China Considers Corporate Income Tax Reform
      Wendy Guo
    • The Tax Audit Framework in China簡述中國內地稅務稽查程
      Kai JJ Jiang and Xu Tao江凱及徐
  • International Technical Column
    • Global Transfer Pricing Strategies for Multinational Enterprises: Implementing Transfer Pricing Policies and Procedures and Defending Them with Global Core Documentation
      Nick Raby and J. Joe Wu
    • Information Technology and India - An Overview
      Keshav Jetsey
  • Features
    • Harmful Tax Practices: An Overview and Reflection
      William Cunningham
    • Harmful Tax Competition: Is There Anything Left to Discuss?
      Steven Sieker
    • You Have Been Warned! ?Continuing International Developments
      Lloyd Deverall and Richard Ellard
  • Main Article
    • A Comparison of the Australian and Japanese Corporation Tax Reorganisation Rules
      Justin Dabner

Vol. 6 No.1 -- Spring 2002

  • HK Technical Columns
    • The Incumbrance Faced by Couples under the Current Tax Legislation in Hong Kong
      Rose Yeung
    • A Review of Recent Board of Review Decisions
      Aldous Mak
  • PRC Technical Columns
    • China Tax Considerations Regarding Foreign Invested Enterprises' IPO Restructuring
      Martin Lin
    • A Discussion of the Role and the Tax Reform of China's Wealth Tax System試論如何改革和完善我國的財產課稅制
      Wang Huijun 王惠
  • International Technical Columns
    • A Review of the OECD Report on Corporate Tax Incentives for Foreign Direct Investment: Lessons for Developing Countries?
      Edwin van der Bruggen
    • Transfer Pricing: Do I need to be Concerned?
      Gary James
    • Trends in Corporate Restructuring and M&A in Japan with regard to the Introduction of the Consolidated Tax Filing System
      Hiroaki Sasaki and Megumi Ishihara
  • Features
    • 2002/2003 Budget Commentaries
      The Taxation Institute of Hong Kong
    • Highlights of the 2002/03 Budget and a Comparison with Various Budget Proposals Made by Professional Bodies
      Samuel Chan
    • The 2002/03 Budget: A Critical Review
      Stephen Ching
    • 2002/03 Budget Commentary: Economic Growth vs. a Balanced Budget
      Yvonne Law
  • News and Announcements
    • China's Tax Incentives for Foreign Investment Enterprises

Vol. 5 No.4 -- Winter 2001

  • HK Technical Column
    • Another Pong Case ?A Different Subject Matter - S45, Stamp Duty Ordinance
      Thomas Lee and Danny Chan
    • A Review of Some Recent Board of Review Decisions
      Brossa Wong
  • PRC Technical Column
    • Thoughts on the Reform of China's Central Taxes and Local Taxes完善我國中央稅與地方稅的構
      Chen Yurong 陳玉
    • The Function of Individual Income Tax in China: The Adjustment of Individual Income Distribution個人所得稅的重要作用在於調節收入分
      Wu Aiqing 吳愛
  • International Technical Column
    • Asia-Pacific Cross-Border Transfer Tax Planning
      Michael H Shikuma
    • Tax Review 2001: Where to Now for New Zealand?
      Adrian J Sawyer
    • Reaching across Boundaries in Taxation Research: A Personal Perspective from the UK
      Margaret Lamb
  • Features
    • 2002/2003 Budget Proposals
      The Taxation Institute of Hong Kong
    • Coping with the Recession: Singapore's Approach
      Tan How Teck
    • Equity Consideration of the Hong Kong Tax System
      Tang Shu-hung
  • Main Article
    • Tax and Accounting: Two Concerns, One System? The Relationship between Accounting and Taxation Principles for Hong Kong Profits Tax
      Andrew Halkyard

Vol. 5 No.3 -- Autumn 2001

  • HK Technical Column
    • A Controlled Company and Its Application
      Alexander Mak and Leo Wong
    • Business Attitudes Harden against New Taxes
      Ian K Perkin
    • Comments on Recent Board of Review Decisions
      Percy Wong
  • PRC Technical Column
    • A Discussion on the Issues related to the Establishment of a Tax System to Protect the Environment in China關於在中國建立環保稅制問題的探討
      Du Meng Kun 杜萌
  • International Technical Columns
    • New Zealand Moves towards International Tax Recovery Agreements
      Andrew MC Smith
    • Malaysia: A Re-examination of Source Rules in the Electronic Era
      Jeyapalan Kasipillai
    • E-business and Intellectual Property: The Problem of Income Characterisation in Hong Kong Content
      Colin Farrell
    • Taxation Issues in regard to "Carrying on a Business as an Owner of Ships in Hong Kong"
      Reynold Hung and Belinda Lee
  • Features
    • Legislative Development of Transfer Pricing in China
      Agnes Lo
    • Korean Transfer Pricing Practice
      Brian Park
    • It's Wake-up Time ... India Introduces Transfer Pricing Legislation
      Hiresh Wadhwani
  • Main Articles
    • The Ramsay Doctrine: Taxing the End Result
      Jefferson VanderWolk
    • Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: An Exploration of the Determinants
      Dennis W Taylor and Jeannette Ng

Vol. 5 No.2 -- Summer 2001

  • HK Technical Column
    • Employee Share Option Benefits
      Samuel Chan
    • A Review of Some Recent Board of Review Decisions
      Brossa Wong
  • PRC Technical Column
    • Export Processing Zone ?A Choice of Foreign Investments?
      Calvin Lam and Clara Yip
  • International Technical Column
    • Legal Issues in Relation to Charter-Parties Entered into between Shipowners and Charterers
      Reynold Hung and Gary Fung
  • Features
    • US Tax Issues Related to the Migration of Intellectual Property Offshore
      Lynn Kealy and Anthony Tong
    • International Licensing of Intellectual Property
      Nigel Eastaway
    • To Use or Not to Use Trade Marks? The Taxation of Royalty Income
      Andrew Halkyard
  • Main Articles
    • The Possible Introduction of a Goods and Services Tax in Hong Kong
      Abe Greenbaum
  • Book Review
    • A Review of Laws of Taxation in the Hong Kong SAR
      Tang Shu-hung

Vol. 5 No.1 -- Spring 2001

  • HK Technical Columns
    • Asset-Backed Securitisation and Its Tax Implication in Hong Kong
      Patrick Ho
    • Comments on Recent Board of Review Decisions
      Percy Wong
  • PRC Technical Columns
    • A Critical Consideration on the Value Added Tax Reform in China增值稅轉型問題的思Li Xiang Ju李香菊
  • International Technical Columns
    • Employee Share Option Plans ?Does Tax Matter?
      Gary James and Lusan Hung
  • Features
    • 2001/2002 Budget Commentaries
      The Taxation Institute of Hong Kong
    • 2001/2002 Budget Summary and Comparison Table with Various Proposals Made by Professional Bodies
      Samuel Chan
    • 2001/2002 Budget: A Budget with No Surprises!
      Mandy Tam
    • New Accrual Framework for the Hong Kong SAR Government
      Peter Yu and Stephen C Bruce
    • Has the Budget Addressed the Deficit Problem?
      Stephen Ching
    • Cyclical and Structural Problems Hit Government Revenue, Says Business: Chamber Survey Reveals Substantial Opposition and Uncertainty on Consumption Tax Option
      Ian K Perkin

Vol. 4 No.4 -- Winter 2000

  • HK Technical Columns
    • The Emerson Case
      Rose Yeung
    • A Review on Some Recent Board of Review Decisions
      Aldous Mak and David Tam
    • 2001/2002 Budget Proposals
      The Taxation Institute of Hong Kong
  • PRC Technical Columns
    • Taxation Aspects of Research and Development Efforts in China
      Edward Shum and Dave Wong
    • Comparison of Two Operation Modes - Import Manufacturing and Contract Processing - Available to Foreign Investment Enterprises in China
      Eileen Sun and Jackey Wong
  • International Technical Columns
    • The Difficulties of Achieving Tax Harmonisation: The Case of the European Union
      Simon James
  • Features
    • Is Confidentiality a Thing of the Past? Recent OECD, and US Measures against Tax Havens
      Deborah Annells
    • Tax Havens Beware - International Development
      Lloyd Deverall and Richard Ellard
    • Offshore Financial Centes and "Harmful Tax Competition": Recent Developments
      Steven Sieker
    • Harmful Tax Practices: The OCED Perpective in Context
      Marika Toumi
  • Main Articles
    • Tax Burdens around the World: How Do Asia Pacific Companies and Countries Compare?
      Joe Lu and Charles Swenson

Vol. 4 No.3 -- Autumn 2000

  • HK Technical Columns
    • Challenges Faced by "Source" Principle in Hong Kong
      Betty Kwok
    • A Review of Some Recent Board of Review Decisions
      Brossa Wong
  • PRC Technical Columns
    • What is the Rationale behind China's Reforms from Levies to Taxes? 中國的“費改稅”:究竟是為了甚麼﹖
      Peiyong Gao高培
  • International Technical Columns
    • Strategic Development of the Malaysian Tax System
      Jeyapalan Kasipillai
    • Changes to Canadian Taxation of Non-Resident Trusts
      Michael Cadesky and Grace Chow
  • Features
    • Tax Incentive in Hong Kong Are Lagging behind Those Available in Singapore
      Jim Fulton and Mandy Tam
    • Tax Incentives for High-Tech Industries Challenges of New Millennium
      Eva Yeung
    • The Importance of Tax Incentives in Attracting Foreign Direct Investment to Hong Kong: Some Recent Survey Evidence
      Richard S Simmons

Vol. 4 No.2 -- Summer 2000

  • HK Technical Columns
    • The Pong Case: Final Encounter?
      Wilson W S Chow and Andrew C S Lam
    • Planning around section 24 at the Stamp Duty Ordinance
      Christian Stewart
    • Comments on Some Recent Board of Review Decisions
      Christina Ng
  • PRC Technical Columns
    • Recent Development of VAT Regime in the PRC: A Critical Review
      Antony Ting
  • International Technical Columns
    • Introducing a Broad-Based Consumption Tax - The Australian Experience
      Edwin Bin
  • Features
    • China's Association of the WTO and Its Implications for the Chinese Economy
      Thomas M H Chan
    • The Impact of China's Accession to the World Trade Organization (WTO) on Its Tax System
      Marcellus Wong and Jeremy Ngai

Vol. 4 No.1 -- Spring 2000

  • HK Technical Columns
    • A Review of Some Recent Board of Review Decisions
      Brossa Wong and Aldous Mak
  • PRC Technical Columns
    • Tax Reduction: Feasible for China?
      Peiyong Gao
    • International Dimensions of Income in China: A Critique
      Kenny Z Lin
  • International Technical Columns
    • The Deductibility of Interest Expense in the United Kingdom and Australia: A Tale of Two Contrasting Approaches
      Grant Richardson and Keith Kendall
  • Features
    • Comments on the 1st Budget in the New Millennium
      The Taxation Institute of Hong Kong
    • 2000/2001 Budget Analysis: Budget Speech Buys Time for Significant Fiscal Reform
      Yvonne Law and Andrew Wong
    • Hong Kong Budget 2000: No Change or Change in Disguise
      Julian Lee
    • The 2000/01 Budget: Reaffirms the Importance of Financial Stability Objective
      Shu-hung Tang
    • Fiscal Deficits: A Structural or Cyclical Phenomenon
      Hon Eric Li Ka-cheung JP
    • Summary of the 2000/2001 Budget and Comparison Table with Various Proposals Made by Professional Bodies
      Samuel Chan and Betty Kwok
  • Main Articles
    • Corporate Taxation and the Investment Location Decision of Multinational Corporations
      Richard S Simmons

Volume 3 No.4 -- Winter 1999

  • HK Technical Columns
    • A Comparative Study of Double Taxation Arrangement in China with Conventional Models
      Daniel Ho and Antony Ting
    • A Review on Some Board of Review Decisions
      David Tam
    • 2000/2001 Budget Proposals
      The Taxation Institute of Hong Kong
  • PRC Technical Columns
    • Taxation Issues Faced by Hong Kong Entities Deriving Service Fee Income in China
      Betty L M Chan
    • Categorization of Processing Enterprises in the PRC to Tighten Customs Control
      Antony Ting and Edwin Bin
    • Transfer Pricing in China - Audit Adjustments and their Implications
      Cassie Wong, Spencer Chong and Glenn Desouza
  • International Technical Columns
    • US Tax Aspects of Cross-Border Mergers and Acquisitions
      Anthony Tong and Paul Ho
    • Tax Implications for Foreign Investment in Myanmar
      Darin Kobatake
  • Features
    • Making Hong Kong a Greener City
      W Ping Leung
    • Tax Shifting - We Could Pay Less Tax and Protect the Environment
      David Cho
    • Green Taxes: Prospects and Challenges
      Eric Walker and Plato Yip
    • Environmental Accounting Reporting and Disclosure Practices in Hong Kong: A Call to the Accounting Profession
      Marinilka Kimbro
  • Main Articles
    • Interaction of Tax Planning and Financial Reporting: Reaction of Canadian Corporations to the Taxation of Preferred Dividends
      Hussein A Warsame and Daniel B Thornton

 Volume 3 No.3 -- Autumn 1999

  • HK Technical Columns
    • The Pong Case: Episode II
      Wilson W S Chow and Andrew C S Lam
    • Comments on Some Board of Review Decisions
      Samuel Chan and Christina Ng
  • PRC Technical Columns
    • Tax Appeals Procedures in China
      Edward Shum
  • International Technical Columns
    • Hong Kong Tax System - The Simplest Tax System in South East Asia?
      Yvonne Law and Constant Tse
    • VAT in New Zealand: The Experience of the Goods and Services Tax (GST)
      Andrew M C Smith
  • Features
    • E-Commerce - Challenges and Opportunities
      Christina Lam
    • A Matter of Trust -The Development of WebTrust
      Andy Lee
    • From Ideas to Marketable Products and Services: The Financing of Innovation
      Paul Brockman
  • Main Articles
    • An Analysis of the Taxation of Income from Capital in the Asian Region
      W R Singleton

Volume 3 No.2 -- Summer 1999

  • HK Technical Columns
    • A New Era for Tax Investigation in Hong Kong
      Patrick K W Ho and Andy Y Ng
    • Comments on Some Board of Review Decisions
      Daniel Ho and Aldous Mak
  • PRC Technical Columns
    • Taxation of International Transport and Shipping Companies Operating in Mainland China
      Wilson Kwok
  • International Technical Columns
    • The Tax Sparing Provision in Singapore's Tax Treaty Policy - A Commentary
      Tan How Teck
    • Anti-Dumping Duties on PRC Exports to the European Union: Compliance and Planning
      Antony Ting and Edwin Bin
  • Features
    • Tax Reform Seeking Politics: The Four Dimensions of Tax Policy-Making
      Kitty Poon
    • Consumption Tax - Is It Feasible in Hong Kong?
      Paul Chow and Dicky Fong
    • Consumption-Based Taxation in Hong Kong
      Hon Howard Young JP
    • A Broad-Based Consumption Tax for Hong Kong?
      David R Vos
  • Main Articles
    • Gender Differences in Tax Compliance
      John Hasseldine
    • Anti-Avoidance in Hong Kong Estate Duty: From Kwok to Pong
      Wilson W S Chow and Andrew C S Lam

Volume 3 No.1 -- Spring 1999

  • HK Technical Columns
    • A Tax Consideration Between Rental Refund and Home Loan Interest Relief
      Rose Yeung
    • Comments on Some Board of Review Decisions
      Daniel Ho and Christina Ng
  • PRC Technical Columns
    • Hong Kong and PRC Tax Issues of Debt Restructuring
      Yvonne Law and Wilson Tam
    • Tax Audits on Foreign Investment Enterprises in China
      Terry Wang
  • International Technical Columns
    • The Valuation and Transfer Pricing of Intellectual Property
      Nigel Eastaway
    • Tax Implication on Derivative Financial Instruments : A Malaysian Perspective
      Jeyapalan Kasipillai
  • Features
    • Highlights of the 1999/2000 Budget and Comparison Table with various Proposals Made by Professional Bodies
      Betty Kwok and Shirley Kan
    • The Hong Kong Budget 1999/2000 Taxation Aspects
      K K So and Samuel Barns
    • Not Much Said By Donald in 1999/2000 Budget
      Jennifer Wong and Ian Jones
    • Comments on the Hong Kong 1999/2000 Budget
      Marcellus Wong
    • Hong Kong SAR Budget Strategy: Are We Headed in a New Policy Direction?
      Ian Perkin

Volume 2 No.4 -- Winter1998

  • HK Technical Columns
    • What Constitutes a Change of Intention?
      Patrick Kwong
    • Hong Kong's Once - and Future? - Capital Gains Tax
      Michael Littlewood
    • Comments on Some Board of Review Decisions
      Christina Ng and Shirley Kan
    • 1999/2000 Budget Proposals
      The Taxation Institute of Hong Kong
  • PRC Technical Columns
    • Oil Taxation in China -  Implications for Foreign Companies
      Kenny Z Lin
    • Implementation of Inheritance Tax in the PRC
      Alan B Davis and Sun Yong Jing
  • International Technical Columns
    • The Tax Aspects of an Offshore Trust -  A Canadian Example
      Brandon Fahy and Ann Lau
  • Features
    • Give Wholesale Sales Tax a Fair Hearing in Hong Kong
      Hon Eric Li Ka-cheung JP
    • Hong Kong Budget 1999/2000 -  A Preview
      Tim Lui
    • Tax Policy under Economic Recession in Hong Kong: Challenges for the 1999/2000 Budget
      Tang Shu-hung

Volume 2 No.3 -- Autumn1998

  • HK Technical Columns
    • New Deductions for Hong Kong Income Tax
      Samuel Y S Chan
    • Advance Rulings System
      Sarah McGrath
    • Comments on Some Board of Review Decisions
      Shirley Kan and Christina Ng
    • Flexible Benefit Plan and Its Hong Kong Tax Implications
      Betty Kwok Yuk-sim
  • PRC Technical Columns
    • Taxation of Services Provided by Foreign Enterprises in China
      Desmond Yeung and Pauline Zhang
    • Value Added Tax on Export - Impacts on Foreign Investment Enterprises
      Antony Ting and Edwin Bin
    • PRC Individual Income Tax - Its Recent Development in Law and Practice
      Charles Leung
  • International Technical Columns
    • New Conduit Tax Relief Regime Introduced for Non-Resident Investors in New Zealand
      Andrew M C Smith
  • Features
    • ORSO/MPF Interface - Options for Employers
      Joshua C S Ku
    • Taxation Aspects of Retirement Arrangements
      Phillip Mak
    • Mandatory Provident Fund - A Comparison of Hong Kong's Proposal with Schemes Currently Operated in Other Countries
      James Clemence and Caroline Beeton
  • Main Articles
    • Accounting in Tax Law: Timing for Deduction
      Andrew C S Lam and Wilson W S Chow

Volume 2 No.2 -- Summer 1998

  • HK Technical Columns
    • Recent Developments in Revenue Law
      Andrew Halkyard
    • Comments on Some Board of Review Decisions
      Christina Ng and Shirley Kan
    • New Relief for Professional Reinsurers
      Jimmy Chung
    • Tax Due Diligence
      Betty Kwok Yuk-sim
    • A Discussion of the Revenue's Investigative Power under the Inland Revenue Ordinance
      Samuel Chiu
  • PRC Technical Columns
    • Deed Tax in China: What Are Its Implications for Foreign Investors?
      Brossa Cheung and Daniel Cheung
    • PRC Tax Implications for Hong Kong Service Companies Operation in the Mainland
      Alfred Choi and Oscar Lau
  • International Technical Columns
    • Appeals to the Inland Revenue Board of Revenue - Is there a Need to Reform?
      Dora Lee
    • Simplified Equity Classification Rules Provide Flexibility to US Taxpayers in Organising Their Business Structures in Foreign Countries
      Paul Ho
  • Features
    • Tax Issues Associated with Credit Derivatives
      Jeffrey May
    • Taxation of Financial Institutions in Hong Kong
      Andrew Ku
    • The Special Tax Treatments of Financial Institutions
      Patrick Ho

Volume 2 No.1 -- Spring 1998

  • HK Technical Columns
    • Comments on Some Board of Review Decisions
      Shirley Kan and Christina Ng
    • Present Trends of Penalties Imposed by the Inland Revenue Department
      Rose Yeung
  • PRC Technical Columns
    • Restructuring of Red Chips for Listing in Hong Kong
      Yvonne Law and Wilson Tam
    • Foreign Banking in China
      John Lee and Bolivia Cheung
    • Developments in China's Customs Duty Policies on Importation of Equipment by Foreign Investors
      Spencer Chong
  • International Technical Columns
    • Tax and Electronic Commerce
      Jeffrey May and Suzanne Wat
    • Double Taxation Arrangement between PRC and Hong Kong -- Use of a Hong Kong Company in International Tax Planning
      Deborah Annells
    • Tax Treaties for Hong Kong
      Michael Cadesky and Grace Chow
  • Features
    • A Summary of the 1998/99 Budget
      Shirley Kan
    • Comparison of the 1998/99 Budget with Various Proposals Made by Professional Bodies
      Samuel Chan and Betty Kwok Yuk-sim
    • Comments on the Hong Kong 1998/99 Budget
      Thomas Lee
    • The Hong Kong Budget 1998/99 -- A Generous Budget for a Lean Year?
      Henry Y Y Tang JP
    • A Budget That Has Breadth But Not Depth
      Christina Lam
    • The Hong Kong Budget 1998/99
      Sarah McGrath
    • Hong Kong Budget 1998/99 and Proposed Legislative Changes
      Jeffrey May
    • Hong Kong: Is the 1998/99 Budget Over Conservative?
      Tang Shu-hung
  • Main Articles
    • Effects of Taxation and Rewarding Systems on Managerial Performance
      Mohamed E Ibrahim and Simon T W Leung

Volume 1 No.4 – Winter 1997

  • HK Technical Columns
    • Recent Developments in Revenue Law
      Andrew Halkyard
    • Comments on Some Board of Review Decisions
      Christina Ng and Shirley Kan
    • Deduction of Severance Payments -- The Cosmotron Case
      Samuel Y S Chan
    • Change of Shareholding Interest: A Revisit of Sharkey v Wernher Principle on Chargeability of Notional Profits
      C K Lam
    • Profits Tax Review
      The Taxation Institute of Hong Kong
    • 1998/99 Budget Proposals
      The Taxation Institute of Hong Kong
  • PRC Technical Columns
    • Due Diligence Reviews in China
      Cassie Wong
    • A Wholly Foreign Owned Trading Company in Free Trade Zone
      Antony Ting
    • Retail Business with Foreign Investment in the PRC
      Pauline Yim
  • International Technical Columns
    • International Anti-Avoidance
      Nigel Eastaway
    • The Harmonisation of Corporate Taxation in the European Union: Over Thirty Years of Debate and Still a Long Way to Go
      Richard S Simmons
  • Features
    • Taxation of International Airlines in Hong Kong
      Lloyd Deverall and Chris Ho
    • Aircraft Financing & Tax-based Leasing
      Johnny H Y Lau
    • Leveraged Leasing of Aircraft in Hong Kong
      Paul K Wood and Richard J I Stock

Volume 1 No.3 – Autumn 1997

  • HK Technical Columns
    • Tax Audit Indicators
      Philip Hung
    • Issues Concerning Double Taxation and Tax Relief in Hong Kong after July 1997
      Alfred Chan Kwok-ki and Alan B Davis
    • Recent Changes in Tax Law and Practice
      Samuel Y S Chan
    • Source of Interest Income -- An Area of Uncertainty
      Daniel Ho and Shirley Kan
    • Comments on Some Board of Review Decisions
      Christina Ng
  • PRC Technical Columns
    • Taxation Aspect of Mergers & Acquisitions of Foreign Investment Enterprises in the PRC
      Edward Shum
    • An Overview of Double Taxation on Cross-border Transactions between China and the Hong Kong Special Administrative Region
      Daniel K C Cheung
    • A Revisit on Customs and Tariff Exemption Policy: The Case for the PRC Foreign Invested Property Developers
      Wilson Kwok
    • PRC Tax Withholding -- An Overview from a Practical Perspective
      Betty Kwok Yuk-sim
  • Features
    • Capital Gains Tax Does Not Suit Hong Kong
      Shih Wing-ching
    • Taxation of Real Property in China -- Implications for Return on Investment
      Joseph Fu
    • A Study of the Tax Considerations for Real Property Investment in some Asian-Pacific Countries
      Patrick Ho Kin-wai
  • Main Articles
    • Hong Kong: Revenue Policy Under the British Administration
      Tang Shu-hung

Volume 1 No.2 -- Summer 1997

  • Technical Columns
    • Unit Trust and Mutual Fund Corporations: A Tax Perspective in Hong Kong
      Daniel Ho & Shirley Kan
    • The Privy Council Decision on Wharf Properties Limited: Interest Deductions in Hong Kong
      Samuel Chan
    • Comment on Some Board of Review Decisions
      Christina Ng
    • Common Errors in Canadian Immigrant Tax Planning
      Michael Cadesky and Grace Chow
    • Unification of China's Income Tax Laws for Foreign Enterprises and Domestic Enterprises
      Daniel K C Cheung and Fusheng Zhang
    • Business Tax in China
      Brossa Cheung
    • Transfer Pricing in China
      Bill Chan and Spencer Chong
    • Individual Income Tax (IIT) for Foreign Expatriates Working in China
      Isabella Lam
  • Features
    • The Development of the Region's Securities and Futures Markets in the Next Decade: The Role of Regulation
      Anthony Neoh, QC
    • PRC Taxation on Share Transactions
      Stephen Lee
    • Taxation of Share Options
      Michael Olesnicky
    • A Study on the Charge of Transfer Tax on Stock Transactions in Hong Kong as Compared with Some Asian-Pacific Countries
      Patrick Kin-wai Ho
  • Main Articles
    • Managerial Tax Planning -- Principles and Applications (part 2)
      Daniel B Thornton

Volume 1 No.1 -- Spring 1997

  • Technical Columns
    • Changes in Hong Kong Income Tax Law and Practice in 1996
      Samuel Y S Chan
    • Locality of Profits in Hong Kong: Recent Cases
      Daniel Ho and Shirley Kan
    • Comments on Some Board of Review Decisions
      Shirley Kan and Christina Ng
    • Chinese Holding Company
      Isabella Lam
    • Exemption of Tariffs on Import of Equipment and Materials by Foreign
      Daniel Cheung
    • Recent Developments in Taxation of Resident Representative Offices
      Brossa Cheung
  • Features
    • A Summary of the 1997/98 Budget
      Patrick Ho and Aldous Mak
    • Comparison of Budget Proposals by Various Professional Bodies
      The Hong Kong Polytechnic University
    • Comments on the Hong Kong 1997/98 Budget
      Thomas Lee, Marshall H Byres and Petrina Tam
  • Main Articles
    • Managerial Tax Planning -- Principles and Applications (part 1)
      Daniel B Thornton
    • Hong Kong Estate Duty: Basic Principles, Misconceptions & Planning Tips
      Peter Willoughby

 

Ms Scarlett Ho
Asia-Pacific Journal of Taxation
School of Accounting and Finance
Faculty of Business
The Hong Kong Polytechnic University
Hung Hom, Kowloon, Hong Kong.
Tel. (852) 2766 4538 Fax: (852) 2774 9364