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Vol. 12 No. 1 (2008 Apr)
ASIS - PACIFIC JOURNAL OF TAXATION
1 page
LETTER FROM THE EDITORS
2 pages
CONTENTS
2 pages
Lessons from Recent Board of Review Decisions
Samuel Chan Jody Wong
18 pages
The Stain of Spotless Services Spreads to Hong Kong: The Tai Hing Cotton Mill Case
Jefferson VanderWolk
10 pages
Ngai Lik Electronic Company Limited v. CIR - group transfer pricing arrangements successfully attacked under the general anti-avoidance provision of section 61A
Patrick Kwong
10 pages
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
6 pages
Formula Apportionment - A Cure-all for international Tax Anarchy and Its Implications under China's New Corporate Income Tax Regime
Robert Halperin Daniel Cheung
17 pages
The Relevance of Accounting Standards and Commercial Principles in Recognising Intangible Assets in the Tax Consolidation Process1
Les Nethercott
14 pages
Hong Kong Budget Submission 2008/09
8 pages
Proposals For The 2008-09 Budget
16 pages
Threats and Opportunities: Hong Kong's Olympian Challenges
34 pages
2008/09 Budget Proposals
17 pages
ACCA Hong Kong Welcomes Budget and Recommends Tax Measures to Build a Favourable Business Environment
1 page
Chamber Welcomes Financial Secretary's 2008/09 Budget
2 pages
Ballooning Surplus Allows Pragmatic Concessions
2 pages
2008/09 Budget Commentaries
2 pages
The Visionary 2008-09 Budget
Stephen Ching
5 pages
The 2008/09 Budget: From Leaving Wealth with the People to Compliance with Article 107 of the Basic Law
Tang Shu-hung
23 pages
2008-09 Budget Commentary - A More "Balanced" Budget is Needed (Some Thoughts for the Middle Class)
Lusan Hung Percy Wong
12 pages
Singapore Budget 2008 "Creating a Top Quality Economy,Building a Resilient Community"
Shanker Iyer
6 pages
NOTES TO CONTRIBUTORS
1 page
LIBRARY RECOMMENDATION FORM
1 page
Asia-Pacific Journal of TAXATION
2 pages
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