Laws of Taxation in the Hong Kong SAR

Laws of Taxation in the Hong Kong SAR offers a socio-economic perspective on Hong Kong tax law. It provides an in-depth study for professionals who are already familiar with HKSAR tax law and wish to further examine the theory behind it. The aim of the book is to critically evaluate the Hong Kong tax system rather than merely providing a detailed description of it.

Topics covered include: tax on land income, tax on salaries income, tax on profits income, and depreciation allowances. There is also a chapter on tax administration and ethics. The book discusses the rationale of tax legislation and its adequacy in achieving equity and fairness and protecting the rights of citizens.

Laws of Taxation in the Hong Kong SAR would be a valuable reference for both accounting and legal professionals as well as useful supplementary material for those studying Hong Kong taxation at postgraduate or advanced undergraduate level.

Berry Fong-Chung Hsu, B.Sc., LLM. (Alberta); M.A. (Oregon); Ph.D. (London), is an Associate Professor in Law in the Department of Real Estate and Construction and a Professorial Fellow of the Asian Institute of International Financial Law at The University of Hong Kong. Dr Hsu, a Chartered Engineer of the British Engineering Council, is also a Barrister and Solicitor of the Supreme Court of Victoria and of the High Court of New Zealand. His research interests include law of banking and finance, tax law and the public law of the HKSAR. He is the author of numerous academic papers and books including The Common Law in Chinese Context, Economic Analysis on Canadian Tax Cases, A Guide to Hong Kong Taxation and Laws of Banking and Finance in the Hong Kong SAR.

“Dr Berry Hsu’s work presents clearly the details of Hong Kong’s tax system and legislation, . . . . Scattered throughout the text are many useful insights about how the system has operated. This is an enormously useful piece of work and would be a valuable text for students of taxation and practitioners in search of a convenient tool.” —Professor Richard Wong, Director of School of Business, the University of Hong Kong.

“His book is thus a valuable contribution to professional education in accountancy.” —Asia-Pacific Journal of Taxation 2001