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Vol. 13 No. 1 (2009 Apr)
Asia-Pacific Journal of TAXATION
2 pages
ASIA - PACIFIC JOURNAL OF TAXATION
1 page
LETTER FROM THE EDITORS
3 pages
CONTENTS
2 pages
Discussion of Recent Board of Review Cases
Monica Pheny
7 pages
Tax Implications of Passive Income and Capital Gains derived by Hong Kong Companies from Mainland China
Matthew Mui Raymond Wong Fergus Wong
10 pages
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
13 pages
Apportionment in Import Processing Arrangements—A Recent Court of Appeal Decision
Samuel Chan Daniel Cheung
12 pages
Tax Issues Faced by Offshore Funds Investing in the People's Republic of China
Rex Chan Oliver Kang David Kan Terry Tam
9 pages
Recent Changes to China's Value-Added Tax and Business Tax Regimes
Chun M. Li
8 pages
Implementation of a New Round of Tax Reform under a Structural Tax Reduction 實施結構性減稅背景下的新一輪稅制改革
Gao Pei Yong 高培勇
22 pages
The Tax Implications of Leveraged Buyouts with Islamic Bonds
Jeyapalan Kasipillai Pak Mei-Sen
18 pages
Paying Homage to Emperor Cash after your Acquisition—Taxes Can Help
Chris Woo Lim Chin Chin
13 pages
Hong Kong Budget Proposals 2009/10
11 pages
Proposals For The 2009-10 Budget
13 pages
Turning challenges into opportunities Budget Proposals 2009-10
49 pages
2009/10 BUDGET PROPOSALS
9 pages
Chamber's Response to 2009/10 Budget
2 pages
HKGCC's Response to Supplementary Budget Measures
1 page
Hong Kong Institute of CPAs Says Budget Could Do More to Soften the Impact of the Current Financial Crisis
3 pages
2009/2010 Budget Commentaries
2 pages
The Disingenuous 2009-10 Budget
Stephen Ching
6 pages
A Commentary and Critique on the New Tax Incentives for Research and Development in Singapore
Poh Eng Hin Clement Tan Kai Guan
19 pages
NOTES TO CONTRIBUTORS
1 page
LIBRARY RECOMMENDATION FORM
1 page
Order Form
1 page
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