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1 LexisNexis Selected Titles Exclusive for HKICPA Members Buy 1 2 titles get 10% off.. Offer until 28 Feb, Update your library today.

2 Newly Published Titles Butterworths Hong Kong Company Law Handbook - 13th Edition General Editor: ELG Tyler Butterworths Hong Kong Company Law Handbook (13th Edition) provides an authoritative guide to the latest developments in the rapidly evolving area of Company Law and practice in Hong Kong. This handbook makes available in a convenient form the full text of the Companies Ordinance (Cap 32) together with section-by-section annotations. The annotations include amendment notes, carefully researched case authorities, expert commentary and other authoritative material presented in a concise and succinct style. In addition, cross-references are made to subsidiary legislation and to tables and forms where necessary. It is a testament to how far company law has progressed from the core principles of English equity and the United Kingdom Companies Act The thirteenth edition also includes the Companies (Winding-up) Rules and forms. This handbook is the most informed and handy guide available to the area of Hong Kong company law and lays out all information ever likely to be required on the Ordinance. This series has been cited with authority in numerous court cases in the Hong Kong Court of First Instance, Court of Appeal, and Court of Final Appeal. Since the last edition of this book, the Companies Ordinance (Cap 32) has been amended with changes made to Sections 2, 6, 9, 12, 14A, 15, 16, 18, 18A, 20, 21, 22, 22A, 22AA, 38AA, 57A, 99, 102, 109, 110, 129G, 141CH, 168BAA-168BAI, 168BA, 168BC-168BG, 168BJ, 227E, 265, 342AA, B, 348, 348BA, Schedule 1, Schedule 3, Schedule 12 and Schedules of the Ordinance. These amendments are incorporated in this edition so that it will serve as the most up-to-date reference guide for lawyers, in-house counsels, company secretaries, company directors, auditors, accountants, regulators, academics, students, and all those who are engaged or interested in the dynamic practice of company law in Hong Kong. ISBN: Price: HK$ 1,990 Format: Soft cover book Pages: 1,522pp Corporate Governance and Compliance in Hong Kong (Tentative Publication Date: January 2012) Author: Gordon Jones Starting with a historical approach the author has traversed the intricacies of current laws and regulations and looked at the major issues surrounding corporate behavior. Some of what can be considered to be current ills may be cured and some may not. I commend this book to anyone who has dealing in corporate affairs. It will be informative and the definitive work on corporate governance in Hong Kong. - Anthony Rogers, Former Chairman of the Standing Committee on Company Law Reform and Vice-President of the Court of Appeal Corporate Governance and Compliance in Hong Kong is the definitive work for legal advisors, compliance officers, judges, regulators, government officials, business people, managers, stakeholders, academics and all other professionals who wish to know and understand the intricacies of Hong Kong s law relating to corporate governance. This work consists on 30 chapters and useful appendices covering all areas of Corporate Governance and Compliance issues for practitioners. Chapters 1 to 8 are the introductory chapters on legal and regulatory framework and reform. Chapters 9 to 14 are dedicated chapters discussing all directors duties and powers. Chapters 15 to 18 discuss company and corporate administration whilst Chapters 19 to 21 discuss shareholders and their duties and powers. The rest of the work covers non legalese yet important areas of practice for example Chapters 22 to 24 covers Financial Reporting and Auditors, Chapter 25 on Corporate Social Responsibility, Chapter 26 on Ethical Governance and Chapter 27 on Not-For-Profit Entities and Public Bodies. The last part of the work covers more matters related to business acumen and future reform with Chapter 28 on Small and Medium Sized Enterprises, Chapter 29 on Professional Organizations and Chapter 30 on The Way Ahead. ISBN: Price: HK$ 1,800 Format: Hard back book Pages: 500pp

3 Hong Kong Key Accounting and Tax Titles Encyclopaedia of Hong Kong Taxation Authors: Peter Willoughby, Andrew Halkyard With the Encyclopaedia of Hong Kong Taxation, you will have at your fingertips the most comprehensive, authoritative and regularly updated reference on the taxation system in Hong Kong. While this work deals primarily with Hong Kong taxation matters, the authors have researched case law and legislation in many other jurisdictions, in particular Australia, Canada, Malaysia, New Zealand, Singapore and the United Kingdom. The work is therefore to a significant extent one of comparative tax law. It is hoped that tax practitioners, academic lawyers and economists in jurisdictions other than Hong Kong will find the research helpful. Matters such as anti-avoidance legislation, both specific and general, are discussed in the context of developments in other jurisdictions as well as Hong Kong. Features > Division I gives clear statements of general principles relating to stamp duty, estate duty or taxation of income in Hong Kong > Statutory provisions are reproduced for ease of reference > Lists of relevant definitions > Cross reference to other relevant statutory provisions > Historical note of amendments > Annotations which include discussion of relevant case law and references to other source materials > Useful forms are reproduced for easy reference > Practice Guides, Information Pamphlets and Directives are reproduced to provide readers with direct and easy access to materials which are located in diverse sources or are out of print. (updated bi-annually and chargeable by issue) ISBN: Format: Looseleaf Price: HK$7,500 Hong Kong Tax Law: Cases and Materials - Revised 5th Edition General Editor: Andrew Halkyard, Jefferson P, Vanderwolk, Wilson WS Chow Hong Kong Tax Law: Cases and Materials deals comprehensively with Hong Kong profits tax, salaries tax and property tax. Particular attention is given to anti-avoidance legislation and the interpretation of tax statutes. The text includes material from statutory, administrative and judicial sources, along with commentary, notes and explanations by the authors. The reader is guided through the primary materials in a clear, easily understandable manner. This book will be essential reading for students of revenue law in Hong Kong and will also be useful to practicing professionals and others who need to have a thorough understanding of the law in this area. ISBN: Format: Soft Cover Book Price: HK$900 Hong Kong Inland Revenue Handbook Author: Nisha Mohamed The annotated Hong Kong Inland Revenue Handbook is a concise reference work detailing section by section annotations to the Inland Revenue Ordinance (Cap 112), with the inclusion of details of amendments and repeals to the Ordinance. The Handbook also includes annotations to the Public Revenue Protection Ordinance (Cap 120) and Tax Reserve Certificates (Fourth Series) Rules (Cap 289A). It covers all relevant Court and Inland Revenue Board of Review Cases decided not only in Hong Kong, but also in other common law jurisdictions. It also covers references to journal articles and changes made to the legislation. Most notable recent cases decided include Yau and Robertshaw (taxation of housing benefits), Elliott (taxation of payment made on termination of employment), Poon Chau Nam (distinction between a contract of employment against independent contractor), HIH Finance and Tai Hing Cotton (application of Sections 61 and 61A). Other revised areas include home loan deduction, right to apply for personal assessment and foreign decisions on perceived tax avoidance. Reference is also made to the Inland Revenue Department s Departmental Interpretation and Practice Notes. ISBN: Format: Soft Cover Book Price: HK$900 Forensic Accountancy 2nd Edition Author: Benny KB Kwok Forensic Accountancy 2nd Edition provides a comprehensive insight into many principles and practices in the forensic field and demonstrates how accountants and financial professionals should do their jobs when acting as experts, advisors or investigators in disputes, fraud investigations or legal proceedings. This book has been written in concise English, without the unnecessary use of jargon, catering for the needs of those untrained in the subject and bridging the gap between the legal aspects and the accounting/ financial aspects of litigations. Litigators, regulators, surveyors, contractors, reporters and loss adjustors will find this book as an avenue to the unseen world of accountancy revealing the untold truth and evidence behind the numbers and flows of funds/ transactions. The addition of two completely new chapters to the hugely successful first edition sets a benchmark for those in this niche profession and aims to form a blueprint for mandatory standards in the near future. ISBN: Format: Soft Cover Book Price: HK$850

4 International Key Accounting and Tax Titles Deloitte igaap A Guide to IFRS Author: Deloitte Focusing solely on standards and interpretations from the IASB and updated with the latest pronouncements, igaap 2012 is the definitive guide for the global application of IFRS. This practical book provides guidance and worked examples in a principles-based approach. This book interprets International Financial Reporting Standards, sets them into context and provides insights into how complex practical issues should be resolved. Complex technical issues are explained in a simple manner, which will help you deal with the day-to-day task of implementing IFRS. New to the 2012 edition of A Guide to IFRS: > IFRS 10 Consolidated Financial Statements > IFRS 11 Joint Arrangements > IFRS 12 Disclosure of Interests in other Entities > IFRS 13 Fair Value Measurement > IFRIC 12 Service Concession Arrangements > Practice Statement Management Commentary which sets out a non-binding framework for the presentation of management commentary to accompany IFRS financial statements ISBN: Format: Book (2 Volumes) Price: HK$1,200 Simon's Tax Cases 2011 Editor: Aaron Turpin The series comprises full text law reports of all tax cases decided in the Upper Tribunal, the High Court, the Court of Appeal, Court of Session in Scotland, Court of Appeal in Northern Ireland and the Supreme Court and selected cases decided in the Privy Council, the European Court of Justice and the European Court of Human Rights. Reports of selected cases in other areas which are of interest to tax practitioners are also included. The reports are set out in the same format as those in the All ER, with headnotes giving a clear and factual summary of the case. Moreover, all cases are fully cross-referenced to Simon's, De Voil, Foster's and other major encyclopaedic works. The reports are published on a weekly basis with an index replaced every 5 weeks. All reports published over the year are republished in a bound volume in February each year, which subscribers receive as part of their subscription together with cumulative tables and index of all cases reported since the launch of the service in ISBN: Format: Report series Price: HK$8,655 Tolley's Yellow Tax Handbook Consultant Editor: Anne Redston With the longest tax code in the world and several recent Rewrite Acts to come to terms with, interpreting the legislation is more difficult than ever, so having our reliable legislative guide to hand is imperative. Tolley's Yellow Tax Handbook comprehensively covers the up-to-date legislation relating to direct taxes, with relevant HMRC material and EC legislation. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily. The publication of Tolley's Yellow Tax Handbook provides the updated text of the legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. Endorsed by the CIOT, these authoritative volumes are the definitive guide to UK tax legislation. ISBN: Format: Book Price: HK$1,755 Matthew Bender Tax Havens of the World Editor in Chief: The Rt Hon The Lord Millett Managing Editor: Robert Walker The Tax Havens of the World examines tax havens in more than 70 areas around the world and rates each on the basis of 30 vital features. Tax reform pitfalls are also analyzed. Gives you expert, inside information on how to: > Gain a foothold in a specific tax haven > Qualify for investment and capital incentives > Insulate profits > Plan a business or trust, including an asset protection trust > Examine types of exempt companies, offshore banking units, limited partnerships and venture capital enterprises > Appraise economic and political risk factors > Know where to transfer funds for lowest withholding rates > Locate a trading company, captive insurance company, bank or trust > First published in ISBN: Format: Looseleaf Price: HK$6,040

5 ORDER FORM Newly Published Titles Title * Format ISBN Original $ Qty Amount Bu erworths Hong Kong Company Law Handbook - 13th Edi on Book HK$1,990 Corporate Governance and Compliance in Hong Kong Book HK$1,800 Accountancy Title * Format ISBN Original $ Qty Amount HK Titles Forensic Accountancy 2nd Edi on Book HK$ 850 Interna onal Titles Deloi e igaap A Guide to IFRS Book HK$1,200 Deloi e igaap 2012 Annual Report Disclosures for UK Listed Groups Deloi e igaap Financial Instruments IAS 39 and Related Standards - Volume C Deloi e igaap Financial Instruments IFRS 9 and Related Standards - Volume B HK$1,350 Deloi e igaap IFRS Repor ng in the UK Book HK$1, Interna onal Financial Repor ng Standards Book HK$900 World Accoun ng Looseleaf HK$9,479 Taxation and Revenue Book Book Book HK$ HK$825 Gross Total Net Total Gross Total Net Total Title * Format ISBN Original $ Qty Amount HK Titles Hong Kong Inland Revenue Handbook Book HK$900 Hong Kong Tax Law: Cases and Materials Revised 5th Edi on Book HK$900 Hong Kong Tax Planning: Legal Tax Loopholes 2nd Edi on Book HK$300 Interna onal Titles Encyclopaedia of Hong Kong Taxa on Looseleaf HK$7,500 Clarke: Offshore Tax Planning 18th Edi on Book HK$2,325 Internal Auditor's Handbook - 2nd Edi on Book HK$1,425 Tolley s Interna onal Tax Planning Book HK$2,700 Tolley s Orange Tax Handbook Book HK$1,605 Tolley s Tax Cases 2011 Book HK$1,770 Tolley's Tax Guide Book HK$1,170 Tolley s Yellow Tax Handbook Book HK$1,755 Foreign Tax and Trade Briefs Looseleaf HK$6,889 Sergeant and Sims on Stamp Du es Looseleaf HK$13,800 Simon s Taxes Looseleaf HK$32,985 Tax Havens of the World Looseleaf HK$6,035 Tax Trea es Looseleaf HK$13,185 Taxa on Magazine Magazine/Journal HK$5,010 Simon Tax Cases 2011 Report Series HK$8,655 * Inspec on copies available at 27/F of HKICPA Gross Total Net Total

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