Hong Kong Journals Online

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Vol. 13 No. 2 (2009 Sep)

	Cost Sharing Agreements in China: Opportunities and Challenges Past,Present,and Future Lawrence Cheung Victor Li Jack Pan 14 pages
	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 9 pages
	Maylaysia's Tax Response to Lower Greenhouse Gas Emissions Jeyapalan Kasipillai Mei Yee Lee 17 pages
	The OECD'S Project o Harmful Tax Competition: The Brazilian Perspective Flavio F. T. Padiha 17 pages
	Ethics and Integrity in Tax Administration Michael Walpole 19 pages
	Implications to Hong Kong of Adopting More Liberalised Tax Information Exchange Provisions Monica Pheny 20 pages
	The New World of Tax Information Exchange Jefferson P. VanderWolk 8 pages
	CONTNT INDEX 3 pages
	NOTES TO CONTRIBUTORS 1 page
	Order Form 1 page
	Asia-Pacific Journal of TAXATION 1 page
	Copyright 2009 The Taxation Institute of Hong Kong 1 page
	ASIA-PACIFIC JOURNAL OF TAXATION 1 page
	LETTER FROM THE EDITORS 3 pages
	CONTENTS 1 page
	A Review of Recent Board of Review Decisions Percy Wong 16 pages
	Decision of the Court of Final Appeal (CFA) in Shui On Credit Company Limited v. CIR Patrick Kwong 12 pages
	2010/2011 BUDGET PROPOSALS BY HAND 12 pages
	2010/2011 Budget Commentaries 2 pages
	An Overview and Update on China VAT Regime and Export VAT Refund Bolivia Cheung Alice Zhang Philip Xia 14 pages
	New Regime for Non-Resident Taxation in China - Have you Budgeted for additional cost? Rebecca Wong 12 pages

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