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Article: Estate Duty Planning and the Application of Ramsay's Case in Hong Kong
Title | Estate Duty Planning and the Application of Ramsay's Case in Hong Kong 遺產稅務規劃與反避稅規條 |
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Authors | |
Keywords | Law |
Issue Date | 1999 |
Publisher | Butterworths Asia (HK). The Journal's web site is located at http://www.hk-lawyer.com/ |
Citation | Hong Kong Lawyer, 1999, v. Oct, p. 37-38 How to Cite? 香港律師, 1999, v. Oct, p. 37-38 How to Cite? |
Abstract | Andrew Halkyard examines a recent decision of the Court of Appeal applying the anti-avoidance doctrine to cases involving Hong Kong's Estate Duty Ordinance. |
Persistent Identifier | http://hdl.handle.net/10722/45512 |
ISSN |
DC Field | Value | Language |
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dc.contributor.author | Halkyard, AJ | en_HK |
dc.date.accessioned | 2007-10-30T06:27:54Z | - |
dc.date.available | 2007-10-30T06:27:54Z | - |
dc.date.issued | 1999 | en_HK |
dc.identifier.citation | Hong Kong Lawyer, 1999, v. Oct, p. 37-38 | en_HK |
dc.identifier.citation | 香港律師, 1999, v. Oct, p. 37-38 | zh_HK |
dc.identifier.issn | 1464-6595 | en_HK |
dc.identifier.uri | http://hdl.handle.net/10722/45512 | - |
dc.description.abstract | Andrew Halkyard examines a recent decision of the Court of Appeal applying the anti-avoidance doctrine to cases involving Hong Kong's Estate Duty Ordinance. | en_HK |
dc.format.extent | 769392 bytes | - |
dc.format.extent | 3615 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | text/plain | - |
dc.language | chi | en_HK |
dc.language | eng | en_HK |
dc.publisher | Butterworths Asia (HK). The Journal's web site is located at http://www.hk-lawyer.com/ | en_HK |
dc.subject | Law | en_HK |
dc.title | Estate Duty Planning and the Application of Ramsay's Case in Hong Kong | en_HK |
dc.title | 遺產稅務規劃與反避稅規條 | zh_HK |
dc.type | Article | en_HK |
dc.identifier.openurl | http://library.hku.hk:4550/resserv?sid=HKU:IR&issn=1464-6595&volume=Oct&spage=37&epage=38&date=1999&atitle=Estate+Duty+Planning+and+the+Application+of+Ramsay%27s+Case+in+Hong+Kong | en_HK |
dc.description.nature | published_or_final_version | en_HK |