內(nèi)容簡介:Individual Taxation in Hong Kong provides a comprehensive, practical and up-to-date explanation of salaries tax under the Inland Revenue Ordinance in Hong Kong. It is ideal for individuals who are subject to salaries tax or who wish to know more about salaries tax in Hong Kong.
Issues such as whether your income received will be subject to salaries tax, the statutory exemptions available and the allowable deductions you are eligible to claim will all be explored in Individual Taxation in Hong Kong. Guidance and worked examples on how to calculate your salaries tax liability will also be provided.
To enable quick and easy access to information, a comprehensive subject Index, Case Table, Board of Review Decisions table and Section Finding List are provided.