Hong Kong Journals Online

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Vol. 8 No. 4 (2004 Jan)

	Developing a Fringe Benefits Tax System for China in the 21st Century Ann Hansford,Margaret Mckerchar Zhaohui Song 12 pages
	International Technical Column 1 page
	The Legacy of the OECD s Harmful Tax Practices Initiative: Implications for Australia and Vanuatu Justin Dabner 29 pages
	Features 1 page
	A Goods and Services Tax for Hong Kong: Issues and Concepts Rick Krever 20 pages
	Fiscal Performance and the Introduction of the Goods and Services Tax in Hong Kong Li Kui Wai 14 pages
	The Singapore GST: A Possible Model for Hong Kong? Poh Eng Hin 28 pages
	Notes to Contributors 1 page
	Order Form 4 pages
	untitled untitled pages
	CONTENTS 1 page
	Letter from the Editors 3 pages
	HK Technical Column 1 page
	Understanding the Accounting Standard on Income Taxes — Part 1 Stephen Cardew 14 pages
	Recent Development in Source of Employment Income: Is the Three-Factor Test Still Applicable? Benn Chan 9 pages
	2005/06 Budget Proposals The Taxation Institute Of Hong Kong 12 pages
	A Review of Recent Board of Review Cases Percy Wong 11 pages
	PRC Technical Column 1 page
	Taxation of Foreign Permanent Representative Offices in China: Past,Present,and Future Lingguang Bao 10 pages

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