Wide Coverage: The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment and Stamp Duty. It explains the principles and practice of taxation law with relevant tax cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 2011-12 budget changes and the latest developments in taxation. Included in the chapter which examines international tax issues is a new section on Hong Kong taxation issues for Mainland investors into Hong Kong.

Distinguished Authorship: Originally written by David Flux, the book is updated annually by experienced tax professionals of KPMG, an international network of member firms offering audit, tax and advisory services.

Conciseness: The text is written in a clear and concise manner. Technical jargon is kept to a minimum

Quick and Easy Reference: Court cases, Board of Review decisions and relevant sections of the Inland Revenue Ordinance, Inland Revenue Rule and Stamp Duty Ordinance are indexed for quick and easy reference.

作者簡介：

Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Mrs Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is the Chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants, and is a regular speaker on tax matters.

Garry Laird, Bachelor of Economics (University of Tasmania), is a senior tax advisor with KPMG. Prior to joining KPMG he was a tax specialist for over thirty five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong. His responsibilities with the IRD included preparing Departmental Interpretation and Practice Notes, examining advance clearance applications, negotiating double taxation agreements and assisting in the introduction of new tax legislation.

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