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
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_318891 |
| Date | January 1992 |
| Contributors | Ko, Kwok-Wai., Wong, Man-fai., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Publisher | Chinese University of Hong Kong |
| Source Sets | The Chinese University of Hong Kong |
| Language | English |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, vi, 113 leaves : ill. ; 30 cm. |
| Coverage | China, Hong Kong, China, Hong Kong |
| Rights | Use 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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