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Vol. 5 No. 4 (2001 Jan)
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Column
1 page
Another Pong Case — A Different Subject Matter — S45,Stamp Duty Ordinance
Thomas Lee Danny Chan
9 pages
A Review of Some Recent Board of Review Decisions
Brossa Wong
10 pages
PRC Technical Column
1 page
Thoughts on the Reform of China s Central Taxes and Local Taxes
Chen Yurong
10 pages
The Function of Individual Income Tax in China: The Adjustment of Individual Income Distribution
Wu Aiqing
8 pages
International Technical Column
1 page
Asia-Pacific Cross-Border Transfer Tax Planning
Michael H Shikuma
13 pages
Tax Review 2001: Where to Now for New Zealand?
Adrian J Sawyer
18 pages
Reaching across Boundaries in Taxation Research: A Personal Perspective from the UK
Margaret Lamb
11 pages
Features
1 page
2002/2003 Budget Proposals
The Taxation Institute Of Hong Kong
18 pages
Coping with the Recession: Singapore s Approach
Tan How Teck
6 pages
Equity Consideration of the Hong Kong Tax System
Tang Shu-hung
20 pages
Main Article
1 page
Tax and Accounting: Two Concerns,One System? The Relationship between Accounting and Taxation Principles for Hong Kong Profits Tax
Andrew Halkyard
18 pages
untitled
untitled pages
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