This book covers the major areas of Hong Kong taxation—profits tax, salaries tax, property tax, personal assessment, and stamp duty, as well as a general overview of international tax issues and how they pertain to Hong Kong.

The book explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD’s Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.