Hong Kong Journals Online

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Vol. 5 No. 1 (2001 Jan)

	CONTENTS 1 page
	Letter from the Editors 3 pages
	Hong Kong Technical Column 1 page
	Asset-Backed Securitisation and Its Tax Implication in Hong Kong Patrick Ho 9 pages
	Comments on Recent Board of Review Decisions Percy Wong 22 pages
	PRC Technical Column 1 page
	A Critical Consideration on the Value Added Tax Reform in China 李香菊 10 pages
	International Technical Column 李香菊 1 page
	Employee Share Option Plans - Does Tax Matter? Gary James And Lusan Hung 李香菊 8 pages
	Features 李香菊 1 page
	2001/2002 Budget Commentaries The Taxation Institute Of Hong Kong 李香菊 2 pages
	2001/2002 Budget Summary and Comparison Table with Various Proposals Made by Professional Bodies Samuel Chan 李香菊 11 pages
	2001/2002 Budget: A Budget with No Surprises! Mandy Tam 李香菊 4 pages
	New Accrual Framework for the Hong Kong SAR Government Peter Yu And Stephen C Bruce 李香菊 3 pages
	Has the Budget Addressed the Deficit Problem? Stephen Ching 李香菊 5 pages
	Cyclical and Structural Problems Hit Government Revenue,Says Business: Chamber Survey Reveals Substantial Opposition and Uncertainty on Consumption Tax Option Ian K Perkin 李香菊 6 pages
	News and Announcements 李香菊 5 pages
	untitled 李香菊 untitled pages

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