Hong Kong Journals Online

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Vol. 1 No. 3 (1997 Jan)

	CONTENTS 1 page
	Letter from the Editors 2 pages
	HKTechnical Columns 1 page
	Tax Audit Indicators Philip Hung 4 pages
	Issues Concerning Double Taxation and Tax Relief in Hong Kong after July 1997 Alfred Chan Kwok-ki And Alan B. Davis 11 pages
	Recent Changes in Tax Law and Practice Samuel Y. S. Chan 4 pages
	Source of Interest Income — An Area of Uncertainty Daniel Ho And Shirley Kan 7 pages
	Comments on Some Board of Review Decisions Christina Ng 10 pages
	PRC Technical Columns 1 page
	Taxation Aspect of Mergers Acquisitions of Foreign Investment Enterprises in the PRC Edward Shum 7 pages
	An Overview of Double Taxation on Cross-border Transactions between China and the Hong Kong Special Administrative Region Daniel K. C. Cheung 7 pages
	A Revisit on Customs and Tariff Exemption Policy: The Case for the PRC Foreign Invested Property Developers Wilson Kwok 5 pages
	PRC Tax Withholding — An Overview from a Practical Perspective Betty Kwok Yuk-sim 7 pages
	Features 1 page
	Capital Gains Tax Does Not Suit Hong Kong Shih Wing-Ching 3 pages
	Taxation of Real Property in China — Implications for Return on Investment Joseph Fu 11 pages
	A Study of the Tax Considerations for Real Property Investment in some Asian-Pacific Countries Patrick Ho Kin-wai 3 pages
	Main Article 1 page
	Hong Kong: Revenue Policy Under the British Administration Tang Shu-hung 33 pages
	News Announcements 6 pages
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