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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 antiavoidance 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 biannually and chargeable by issue) ISBN: 9780409996340 Format: Price: 7,500 Hong Kong Tax Law: Cases and Materials Revised 5th Edition General Editors: 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 antiavoidance 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 andothers who need to have a thorough understanding of the law in this area. ISBN: 9789888016570 Format: Soft Cover Price: 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: 9789628972784 Format: Soft Cover Price: 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: 9789628972760 Format: Soft Cover Price: 850
International Key Accounting and Tax Titles Deloitte igaap 2013: A Guide to IFRS Reporting Volume A2 Set Author: Deloitte NEW Clarke: Offshore Tax Planning 19th Edition Author: Giles Clarke NEW Focusing solely on standards and interpretations from the IASB and updated with the latest pronouncements, this work is the definitive guide for the global application of IFRS. This practical book provides guidance and worked examples in a principlesbased approach. This title will be of particular interest internationally for all preparers and users of IFRS financial statements and their advisers. ISBN: 9780754547600 Format: Soft back book (2 Volumes) Price: 1,275 This work provides practical analysis of the planning opportunities for investment offshore through analysis of antiavoidance legislation, extended treatment of nondomiciliaries and an examination of existing offshore structures. The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privatelyowned businesses while annual publication ensures it is both uptodate and relevant. ISBN: 9781405770279 Format: Price: 2,399.25 Tolley's Tax Cases 2013 Authors: Alan Dolton, Kevin Walton This is the only book of its kind to summarise all key court, Special Commissioners and First tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day, this offers an important historical context to current tax legislation. This new edition is alphabetically arranged with a comprehensive index to ensure you locate accurate answers immediately. 2013 New Release What s New to this Edition: Summaries of all significant court and tribunal decisions which are relevant to current direct tax legislation. These include the ECJ decision in Philips Electronics Ltd v HMRC ( legislation contravening the EU Treaty); the CA decision in Schofield v HMRC (attempt to create capital loss held to be ineffective); the CA decision in HMRC v Forde & McHugh (NICs on payments to a funded unapproved retirement benefit scheme); the Upper Tribunal decision in HMRC v Hok Ltd (penalties for late payment of PAYE); and the First tier Tribunal decision in Greene King plc v HMRC (avoidance scheme failing to work as intended and increasing, rather than decreasing, company s tax liability). The chapter on Payment of tax has been expanded with a new section covering cases dealing with deferred payment agreements under FA 2009, s 108. The chapter on Penalties has been substantially amended, with additional subsections, to facilitate rapid identification of relevant precedents. The chapter on Settlements has been expanded, with a new section on Power of advancement or appointment, including the recent cases of HMRC v Futter & Others and HMRC v Pitt & Others. Whillans's Worldwide Taxes 13 Author: PKF International Ltd This work provides an essential first point of reference for tax practitioners who are advising corporate or personal clients on their overseas tax position. Specifically designed for the tax practitioner, it sets out the personal and corporate tax regimes for 100 of the world's leading countries, carefully selected to cover all the leading trading nations and tax havens. Using a clear, consistent and easytouse format, the book also provides checklists highlighting notable differences to the tax system. NEW Whillans's Worldwide Taxes is an essential purchase for any adviser who needs to understand the tax implications of their clients overseas activities. ISBN: 9781405766579 Format: Price: 2,219.25 ISBN: 9780754546795 Format: Price: 1,874.25
Buy 1 title get 15% off For HKICPA Members only Offer until 26 Apr 2013 Order Form Accountancy Title ISBN Format Year Original Price (HKD) Quantity HK Title Forensic Accountancy 2nd Edition 9789628972760 2008 850.00 International Title Deloitte igaap 2013: A Guide to IFRS Reporting Volume A2 Set 9780754547600 1,190.00 Deloitte igaap 2013: Annual Report Disclosures for Listed Groups 9780754547648 1,330.00 Deloitte igaap 2013: Financial Instruments IAS 39 and related Standards Volume C 9780754547624 840.00 Deloitte igaap 2013: Financial Instruments IFRS 9 and related Standards Volume B 9780754547617 840.00 Deloitte igaap 2013: IFRS Reporting in the Volume A1 Set (2 Volumes) 9780754547594 1,260.00 US World Accounting 9780820518350 1997 10,555.40 Subtotal NET Total Taxation and Revenue Title ISBN Format Year Original Price (HKD) Quantity HK Title Encyclopaedia of Hong Kong Taxation 9780409996340 7,500.00 Hong Kong Inland Revenue Handbook 9789628972784 2008 900.00 Hong Kong Tax Law: Cases and Materials Revised 5th Edition 9789888016570 2009 900.00 Hong Kong Tax Planning: Legal Tax Loopholes 2nd Edition 9789628937691 2007 300.00 Subtotal NET Total
Buy 1 title get 15% off For HKICPA Members only Offer until 26 Apr 2013 Order Form Taxation and Revenue Title ISBN Format Year Original Price (HKD) Quantity International Title Clarke: Offshore Tax Planning 19th Edition 9781405770279 2,239.30 Sergeant and Sims on Stamp Taxes 9780406917591 13,986.00 Simon Tax Cases 9780406911674 Report Series 9,436.00 Simon s Taxes 9781405736206 33,586.00 Tax Office Directory 2013 1st Edition 9780754543619 769.30 Tax Treaties 9780406996596 13,986.00 Tolley's Capital Allowances 13 9780754543008 1,539.30 Tolley's International Tax Planning 13 9780754543602 2,561.30 Tolley's Orange Tax Handbook 13 9781405770156 1,539.30 Tolley's Partnership Taxation 13 9780754541776 1,399.30 Tolley's Property Taxation 13 9780754543541 1,609.30 Tolley's Stamp Taxes 13 9780754543558 1,749.30 Tolley's Tax Cases 2013 NEW RELEASE 9780754546795 2013 1,749.30 Tolley's Tax Computations 13 9780754543572 1,581.30 Tolley's Tax Guide 13 9780754543596 1,161.30 Tolley's Tax Planning 13 9780754543459 3,807.30 Tolley's Taxation of Collective Investment 3rd Edition 13 9780754547761 2,001.30 Tolley's VAT Cases 2013 NEW RELEASE 9780754546801 2013 2,099.30 Tolley's Yellow Tax Handbook 13 9781405770187 1,679.30 Whillans's Worldwide Taxes 13 9781405766579 2,071.30 US Foreign Tax and Trade Briefs 2nd Edition 9781422490358 7,662.90 US Tax Havens of the World 9780820517223 6,710.60 Subtotal NET Total
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