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Vol. 2 No. 2 (1998 Jan)
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untitled pages
CONTENTS
1 page
Letter from the Editors
3 pages
HK Technical Columns
1 page
Recent Developments in Revenue Law
Andrew Halkyard
4 pages
Comments on Some Board of Review Decisions
Christina Ng And Shirley Kan
14 pages
New Relief for Professional Reinsurers
Jimmy Chung
4 pages
Tax Due Diligence
Betty Kwok Yuk-sim
16 pages
A Discussion of the Revenue s Investigative Power under the Inland Revenue Ordinance
Samuel Chiu
3 pages
PRC Technical Columns
1 page
Deed Tax in China: What Are Its Implications for Foreign Investors?
Brossa Cheung And Daniel Cheung
7 pages
PRC Tax Implications for Hong Kong Service Companies Operation in the Mainland
Alfred Choi And Oscar Lau
5 pages
International Technical Columns
1 page
Appeals to the Inland Revenue Board of Revenue—Is There a Need to Reform?
Dora Lee
11 pages
Simplified Entity Classification Rules Provide Flexibility to US Taxpayers in Organising Their Business Structures in Foreign Countries
Paul Ho
4 pages
Features
1 page
Tax Issues Associated with Credit Derivatives
Jeffrey May
7 pages
Taxation of Financial Institutions in Hong Kong
Andrew Ku
9 pages
The Special Tax Treatments of Financial Institutions
Patrick Ho
5 pages
News and Announcements
13 pages
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