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Vol. 8 No. 2 (2004 Jan)
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Column
1 page
Timing of the Taxability of Employees Restrictive Share Award Schemes Date of Grant versus Dare of Receipt of Shares
Patrick Kwong
7 pages
Recent Board of Review Decisions: Review and Analysis
Rebecca Luo Pauline Wong
15 pages
PRC Technical Column
1 page
Transfer Pricing Documentation — An Effective Way to Manage Transfer Pricing Risks in China
Spencer Chang,Rhert Liu Wengee Poon
8 pages
Features
1 page
Towards Removing Tax-Induced Distortions to Investment Location: The Choice between International Competition and Co-ordination in Corporate Taxation
Richard S. Simmons
17 pages
Globalisation and International Trends in Taxation
Simon James Adrian Sawyer
19 pages
Locational considerations in attracting multinational corporate regional headquarters: the relevance and role of tax law and tax incentives
Justin Dabner
20 pages
untitled
untitled pages
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