Hong Kong Journals Online

HKUL > Digital Initiatives > Hong Kong Journals Online

Vol. 1 No. 1 (1997 Jan)

	CONTENTS 1 page
	Messages 2 pages
	Letter from the Editors 2 pages
	Technical Columns 1 page
	Changes in Hong Kong Income Tax Law and Practice in 1996 Samuel Y.S. Chan 9 pages
	Locality of Profits in Hong Kong: Recent Cases Daniel Ho And Shirley Kan 7 pages
	Comments on Some Board of Review Decisions Shirley Kan And Christina Ng 6 pages
	Chinese Holding Company Isabella Lam 3 pages
	Exemption of Tariffs on Import of Equipment and Materials by Foreign Investment Enterprises Daniel Cheung 4 pages
	Recent Developments in Taxation of Resident Representative Offices Brossa Cheung 4 pages
	Features 1 page
	A Summary of the 1997/98 Budget Patrick Ho And Aldous Mak 3 pages
	Comparision of Budget Proposals by Various Professional Bodies 4 pages
	Comments on the Hong Kong 1997/98 Budget Thomas Lee,Marshall Byres,Petrina Tam 7 pages
	Main Articles 1 page
	Managerial Tax Planning—Principles and Applications Daniel B. Thornton 21 pages
	Hong Kong Estate Duty: Basic Principles,Misconceptions Planning Tips Peter Wittoughby 10 pages
	News Announcements 1 page
	Minutes of Meeting between CIR and TIHK Representatives 10 pages
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