博客來暢銷書籍 Hong Kong Taxation- Law & Practice 2010-11 Edition博客來特惠書籍

Hong Kong Taxation- Law & Practice 2010-11 Edition

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底下是 Hong Kong Taxation- Law & Practice 2010-11 Edition 的內容簡介

Wide Coverage: The book covers the major areas of Hong Kong taxation—Property Tax, Salaries Tax, Profits Tax, Personal Assessment, Stamp Duty—and includes a chapter which examines international tax issues. It explains the principles and practice of taxation law with relevant tax博客來網路書店 cases, Board of Review decisions and contains numerous practical examples. The current edition includes the 2010–11 budget changes and the latest developments in taxation.

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 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. Ms. Macpherson 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.

  • 出版社:香港中文大學

    新功能介紹

  • 出版日期:2010/10/18
  • 語言:繁體中文

商品網址: Hong Kong Taxation- Law & Practice 2010-11 Edition

歡迎入內選購

▲王姓警員不滿被「切歌」,與孩童母親發生激烈口角。(示意圖/與新聞無關/記者周宸亘攝)

社會中心/綜博客來網路書局合報導

台北市一名王姓警員去年7月和友人到內湖好樂迪飲酒歡唱,原先氣氛十分良好,未料正當他想高歌一曲時,突然被林姓女友人的小孩胡亂「切歌」,讓他氣得出言訓斥,還因此與林女發生爭執、大打出手,被士林地檢署10日依傷害罪起訴。

據了解,王姓警員2011年曾因友人發生行車糾紛,動手幫對方出氣,結果差點把對方駕駛打到失明,被檢方痛斥「知法犯法」起訴,直到事後和解才獲撤告。如今,王警在派出所擔任專案工作,今年5月才與同仁破獲毒品案,未料卻因去年7月與林姓女友人口角而被起訴。

林女指控,當時王男拿桌上不明物品攻擊,還不斷狠敲她頭部,造成她頭部有1.5公分撕裂傷,雙眼、手臂、大腿滿是瘀血和傷痕。

對此,王姓警員坦承當時喝了不少酒,加上林女小孩調皮亂切歌,還不斷亂按控制面板按鈕,他一時氣不過才開口罵了小孩幾句,未料因此與林女發生爭執,但否認有動手毆打對方,僅將林女壓制在地。

由於KTV員工指證歷歷,加上監視器畫面、林女驗傷單等證據,檢方認為王男犯罪事實明確,且未與對方達成和解,因此在10日依傷害罪將他起訴。

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