Hong Kong Journals Online

HKUL > Digital Initiatives > Hong Kong Journals Online

Vol. 2 No. 3 (1998 Jan)

	CONTENTS 1 page
	Letter from the Editors 3 pages
	HK Technical Columns 1 page
	New Deductions for Hong Kong Income Tax Samuel Y S Chan 12 pages
	Advance Rulings System Sarah McGraih 4 pages
	Comments on Some Board of Review Decisions Shirley Kan And Christina Ng 14 pages
	Flexible Benefit Plan and Its Hong Kong Tax Implications Betty Kwok Yuk-sim 10 pages
	PRC Technical Columns 1 page
	Taxation of Services Provided by Foreign Enterprises in China Desmond Yeung And Pauline Zhang 6 pages
	Value Added Tax on Export — Impacts on Foreign Investment Enterprises Antony Ting And Edwin Bin 9 pages
	PRC Individual Income Tax — Its Recent Development in Law and Practice Charles Leung 7 pages
	International Technical Columns 1 page
	New Conduit Tax Relief Regime Introduced for Non-Resident Investors in New Zealand Andrew M C Smith 19 pages
	Features 1 page
	ORSO MPF Interface — Options for Employers Joshua C S Ku 7 pages
	Taxation Aspects of Retirement Arrangements Phillip Mak 6 pages
	Mandatory Provident Fund — A Comparison of Hong Kong s Proposal with Schemes Currently Operated in Other Countries James Clemence And Caroline Beeton 6 pages
	Main Articles 1 page
	Accounting in Tax Law: Timing for Deduction Andrew C S Lam And Wilson W S Chow 11 pages
	News and Announcements 13 pages
	untitled untitled pages

For questions and comments about this database, please contact us.


Warning: Licences prohibit excessive downloading