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Vol. 1 No. 2 (1997 Jan)
CONTENTS
1 page
Letter from the Editors
2 pages
Technical Columns
1 page
Unit Trust and Mutual Fund Corporations: A Tax Perspective in Hong Kong
Daniel Ho And Shirley Kan
6 pages
The Privy Council Decision on Wharf Properties Limited: Interest Deductions in Hong Kong
Samuel Chan
5 pages
Comment on Some Board of Review Decisions
Christina Ng
11 pages
Common Errors in Canadian Immigrant Tax Planning
Micheal Cadesty
10 pages
Unification of China s Income Tax Laws for Foreign Enterprises and Domestic Enterprises
Daniel K. C. Cheung And Fusheng Zhang
13 pages
Business Tax in China
Brossa Cheung
5 pages
Transfer Pricing in China
Bill Chan And Spencer Chong
6 pages
Individual Income Tax (IIT) for Foreign Expatriates Working in China
Isabella Lam
7 pages
Features
1 page
The Development of the Region s Securities and Futures Markets in the Next Decade: The Role of Regulation
Anthony Neoh
7 pages
PRC Taxation on Share Transactions
Stephen Lee
3 pages
Taxation of Share Options
Micheal Olesnicty
10 pages
A Study on the Charge of Transfer Tax on Stock Transactions in Hong Kong as Compared with Some Asian-Pacific Countries
Patrick Kin-wan Ho
3 pages
Main Articles
1 page
Managerial Tax Planning — Principles and Applications
Daniel B. Thornton
11 pages
News Announcements
6 pages
untitled
untitled pages
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