Laws of Taxation in the Hong Kong SAR Book

Ch. I	Theories and structure of taxation
	The theoretical framework of taxation	3
	The structure of tax legislation	23
	The administration and adjudication of tax legislation	34
	Interpretation of tax legislation	43
Ch. II	Tax on land income
	The tax base for income from property	51
	Legislative history: from equitable tax base to regressive system	54
	The black letter law of property tax	56
	A treatise of HKSAR property tax	72
Ch. III	Tax on salaries income
	HKSAR source income	85
	Income according to common law	91
	Income from office and employment	95
	Income from pension	107
	Exemptions, deductions and personal allowances	111
	Time-basis assessments	124
	Tax administration	126
	Anti-avoidance and tax planning	127
Ch. IV	Tax on profits income
	The common law concept of profit	132
	Capital gains	144
	The black letter law of profits tax	152
	Anti-avoidance and tax planning	189
Ch. V	Depreciation allowances
	Depreciation allowances	201
	Industrial buildings and structures	203
	Commercial buildings and structures	207
	Plant and machinery	208
Ch. VI	Tax administration and ethics
	Tax administration	213
	Professionalism and tax ethics	224
	Appendix	227
	Index	229