Description :

The volume covers the major areas of hong kong taxation property tax salaries tax profits tax personal assessment and stamp duty it explains the principles and practice of taxation law through relevant tax cases and board of review decisions and contains numerous practical examples the current edition covers the 2014 15 budget changes . Under article 108 of the basic law of hong kong the taxation system in hong kong is independent of and different from the taxation system in mainland chinain addition under article 106 of the hong kong basic law hong kong enjoys independent public finance and no tax revenue is handed over to the central government in china the taxation system in hong kong is generally considered to be . The practice and procedure of the high court and the district court on taxation of costs in civil proceedings you should read order 62 of rules of the high court or rules of the district court as the case may be and practice direction 143 for full details. Covid 19 resources reliable information about the coronavirus covid 19 is available from the world health organization current situation international travelnumerous and frequently updated resource results are available from this worldcatorg searchoclcs webjunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus