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Vol. 6 No. 3 (2002 Jan)
Letter from the Editors
2 pages
HK Technical Column
1 page
CIR v. Indosuez W I Carr Securities Ltd Source of Profits — Hinges on the Intriguing Issue of Agency
Patrick Kwong
9 pages
A Review of Recent Board of Review Cases
Percy Wong
24 pages
PRC Technical Column
1 page
The Impact of China s Accession to the WTO
Becky Lai,Jeremy Ngai And Susan Ju
7 pages
China Holding Companies — Best Practices and Critical Latest Developments
Walter Tong And Vickie Tan
10 pages
The Defence Strategy for Transfer-Pricing Audits in China
Zhang Li-Guo
8 pages
International Technical Column
1 page
US-owned Hong Kong Companies Manufacturing in China
Patrick Yip And Sharon Lam
7 pages
Hong Kong as a Centre of Wealth Management
Debbie Annells
6 pages
Distributing Profits to Canadian Shareholders — Beware of Adverse Tax Consequences
Michael Cadesky And Elaine Pui
7 pages
Features
1 page
Thoughts on the Use of Accounting Principles to Determine Taxable Income: A Side Effect of Globalisation?
Jefferson VanderWolk
4 pages
The Relationship between Accounting Principles and Taxation: A UK Perspective
Simon James
14 pages
Main Article
1 page
Tax Consideration Regimes — Australia and Japan Compared
Justin Dabner
17 pages
untitled
untitled pages
CONTENTS
1 page
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