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A Study of corporate tax planning activities in Hong Kong.

by Ko Kwok-Wai & Wong Man-Fai. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1992. / Includes bibliographical references (leaves 110-113). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / ABBREVIATIONS --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objectives of the Study --- p.2 / Limitations of the Study --- p.3 / Methodology of the Study --- p.4 / Chapter II. --- A REVIEW OF TAX PLANNING TECHNIQUES USED IN HONG KONG COPORATIONS --- p.6 / Sourcing Profits of Hong Kong Corporation offshore --- p.7 / Structuring Receipts to be of Capital Nature --- p.17 / Increasing allowable deduction --- p.19 / Deferring the Payment of Tax --- p.25 / Diversion and Extraction of Income --- p.26 / Treaty Shopping --- p.29 / Chapter III. --- HONG KONG TAX AUTHORITY'S POLICY TOWARDS TAX PLANNING --- p.33 / Anti-avoidance Legislation --- p.33 / Tax Authorities General Attitude and Policy towards Tax Planning Activities --- p.43 / Chapter IV. --- CORPORATE MANAGEMENT'S ATTITUDE TOWARDS TAX PLANNING ACTIVITIES --- p.45 / Tax Planning in 1970's --- p.45 / Tax Planning in early 1980's --- p.46 / Tax Planning in late 1980's to 1990's --- p.47 / Chapter V. --- DEVELOPMENT OF TAX ADVISORY SERVICES IN HONG KONG --- p.50 / Tax Advisory Services in 1970's - Infant stage --- p.50 / Tax Advisory Services in early 1980's - Growth Stage --- p.51 / Tax Advisory Services in late 1980to1990's - Mature Stage --- p.52 / Chapter VI. --- SOME EMPIRICAL ANALYSIS --- p.55 / Objectives --- p.55 / Methodology --- p.55 / Limitations --- p.57 / Findings and Conclusions --- p.57 / Chapter VII. --- CONCLUSIONS --- p.70 / Future Orientation of Tax Planning Activities in Hong Kong --- p.70 / Further Comments --- p.72 / APPENDIX --- p.74 / BIBLIOGRAPHY --- p.110

Identiferoai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_318891
Date January 1992
ContributorsKo, Kwok-Wai., Wong, Man-fai., Chinese University of Hong Kong Graduate School. Division of Business Administration.
PublisherChinese University of Hong Kong
Source SetsThe Chinese University of Hong Kong
LanguageEnglish
Detected LanguageEnglish
TypeText, bibliography
Formatprint, vi, 113 leaves : ill. ; 30 cm.
CoverageChina, Hong Kong, China, Hong Kong
RightsUse of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/)

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