Hong Kong Taxation: Law and Practice, 2010-2011 is a comprehensive yet practical guide to the Hong Kong tax system. The volume explains the three main types of taxes in Hong Kong, namely property tax, salaries tax, and profits tax, and details all related information dealing with the administration, assessment, and collection of these taxes. Written in clearly and accessibly with real-life examples and case studies, this popular resource continues to set the bar for up-to-date information on Hong Kong taxation law for students, investors, and people in business. This new edition covers all taxation changes up through July of 2010.
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Garry Laird is a senior tax advisor with KPMG. Prior to working with KPMG, Laird was a tax specialist with the Australian Taxation Office and 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.
Ayesha Macpherson is the partner in charge of tax services at Hong Kong SAR, KPMG China. She began her work with KPMG in London before joining its Hong Kong offices in 1993. She is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is also the chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants and a regular speaker on tax matters.
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