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Hong Kong tax law has latterly undergone significant and sometimes confusing amendment and reform. New anti-avoidance provisions have been introduced, the tax treatment of interest has been changed and now the separate taxation of married women is being introduced. All these developments are covered in this collection of the texts of the legislation relating to profits tax, salaries tax, property tax, estate duty and stamp duty.;The book also includes all the Inland Revenue Department's interpretation and practice notes, as well as the headnotes of all the published IR Board of Review's decisions and Hong Kong tax cases. These latter are fully cross referenced to the legislation itself.
