Hong Kong Tax Law

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.