This publication is a handy desktop reference book and provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.rn rnThis publication examines the taxes imposed in Hong Kong under the Inland Revenue Ordinance: profits tax, salaries tax and property tax; and the Stamp Duty Ordinance. It provides readers with the answers to practical tax issues they may have as an individual, and regarding their business and property held.rn rnFeatures and Benefits:rnrn This year?? edition has been reviewed by the professionals at Deloitte Touche Tohmatsu, acting as the Technical Reviewer.rn The ??ighlights of 2010/11 Revenue Developments??page provides a summary of what?? new in this edition.rn All legislative changes introduced since the 2009/10 edition, as well as the revenue measures announced in the 2011/12 Budgetrn Worked examples that illustrate the law in practicern The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools.rn Latest decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax casesrn Contains user-friendly indexes, section finding list and case table which ensure fast access to informationrn