Hong Kong Journals Online

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Vol. 5 No. 4 (2001 Jan)

	CONTENTS 1 page
	Letter from the Editors 3 pages
	HK Technical Column 1 page
	Another Pong Case — A Different Subject Matter — S45,Stamp Duty Ordinance Thomas Lee Danny Chan 9 pages
	A Review of Some Recent Board of Review Decisions Brossa Wong 10 pages
	PRC Technical Column 1 page
	Thoughts on the Reform of China s Central Taxes and Local Taxes Chen Yurong 10 pages
	The Function of Individual Income Tax in China: The Adjustment of Individual Income Distribution Wu Aiqing 8 pages
	International Technical Column 1 page
	Asia-Pacific Cross-Border Transfer Tax Planning Michael H Shikuma 13 pages
	Tax Review 2001: Where to Now for New Zealand? Adrian J Sawyer 18 pages
	Reaching across Boundaries in Taxation Research: A Personal Perspective from the UK Margaret Lamb 11 pages
	Features 1 page
	2002/2003 Budget Proposals The Taxation Institute Of Hong Kong 18 pages
	Coping with the Recession: Singapore s Approach Tan How Teck 6 pages
	Equity Consideration of the Hong Kong Tax System Tang Shu-hung 20 pages
	Main Article 1 page
	Tax and Accounting: Two Concerns,One System? The Relationship between Accounting and Taxation Principles for Hong Kong Profits Tax Andrew Halkyard 18 pages
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