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Vol. 5 No. 3 (2001 Jan)
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Column
1 page
A Controlled Company and Its Application
Alexander Mak And Leo Wong
7 pages
Business Attitudes Harden against New Taxes
Ian K Perkin
18 pages
Comments on Recent Board of Review Decisions
Percy Wong
18 pages
PRC Technical Column
1 page
A Discussion on the Issues related to the Establishment of a Tax System to Protect the Environment in China
Du Meng Kun
8 pages
International Technical Column
1 page
New Zealand Moves towards International Tax Recovery Agreements
Andrew MC Smith
12 pages
Malaysia: A Re-examination of Source Rules in the Electronic Era
Jeyapalan Kasipillai
15 pages
E-business and Intellectual Property: The Problem of Income Characterisation in Hong Kong Content
Colin Farrell
6 pages
Taxation Issues in regard to Carrying on a Business as an Owner of Ships in Hong Kong
Reynold Hung And Belinda Lee
10 pages
Features
1 page
Legislative Development of Transfer Pricing in China
Agnes Lo
6 pages
Korean Transfer Pricing Practice
Brian Park
17 pages
It s Wake-up Time India Introduces Transfer Pricing Legislation
Hiresh Wadhwani
10 pages
Main Articles
1 page
The Ramsay Doctrine: Taxing the End Result
Jefferson VanderWolk
17 pages
Satisfaction and Loyalty of Tax Clients of Small-to-Medium CPA Firms: An Exploration of the Determinants
Dennis W Taylor And Jeanette Ng
18 pages
News and Announcements
5 pages
untitled
untitled pages
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