Hong Kong Tax Law: Cases and Materials (7th ed.)

Abstract

Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors aimed at deepening the reader's technical and contextual understanding of the law in a clear and structured manner. In this seventh edition, particular focus has been given to recent developments in Hong Kong legislation and case law, such as the introduction of a comprehensive transfer pricing regime and major Court of Final Appeal decisions relating to salaries tax and charge of profits tax. This book is essential reading for students and a helpful reference guide for practitioners.