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Vol. 2 No. 4 (1998 Jan)
News and Announcements
19 pages
untitled
untitled pages
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Columns
1 page
What Constitutes a Change of Intention?
Patrick Kwong
5 pages
Hong Kong s Once — and Future? — Capital Gains Tax
Michael Littlewood
8 pages
Comments on Some Board of Review Decisions
Christina Ng And Shirley Kan
13 pages
1999/2000 Budget Proposals
The Taxation Institute Of Hong Kong
9 pages
PRC Technical Columns
1 page
Oil Taxation in China — Implications for Foreign Companies
Kenny Z Lin
10 pages
Implementation of Inheritance Tax in the PRC
Alan B Davis And Sun Yong Jing
10 pages
International Technical Columns
1 page
The Tax Aspects of an Offshore Trust — A Canadian Example
Brandon Fahy And Ann Lau
13 pages
Features
1 page
Give Wholesale Sales Tax A Fair Hearing in Hong Kong
Hon Eric Li Ka-cheung JP
7 pages
Hong Kong Budget 1999/2000 — A Preview
Tim Lui
3 pages
Tax Policy under Economic Recession in Hong Kong: Challenges for the 1999/2000 Budget
Tang Shu-hung
19 pages
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