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Vol. 6 No. 2 (2002 Jan)
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Column
1 page
Estate Planning,Controlled Companies and the Commissioner s Dilemma
Andrew Lam Michael Littlewood
9 pages
A Review of Recent Board of Review Cases
Percy Wong
15 pages
PRC Technical Column
1 page
China Considers Corporate Income Tax Reform
Wendy Guo
10 pages
The Tax Audit Framework in China
Kai JJ Jiang Xu Tao
6 pages
International Technical Column
1 page
Global Transfer Pricing Strategies for Multinational Enterprises: Implementing Transfer Pricing Policies and Procedures and Defending Them with Global Core Documentation
Nick Raby J. Joe Wu
10 pages
Information Technology and India — An Overview
Keshav Jetsey
10 pages
Features
1 page
Harmful Tax Practices: An Overview and Reflection
William Cunningham
8 pages
Harmful Tax Competition: Is There Anything Left to Discuss?
Steven Sieker
16 pages
You Have Been Warned! — Continuing International Developments
Lloyd Deverall Richard Ellard
7 pages
Main Article
1 page
A Comparison of the Australian and Japanese Corporation Tax Reorganisation Rules
Justin Dabner
14 pages
untitled
untitled pages
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