by Mo Wai-bun. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1990. / Bibliography: leaf 52. / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / ACKNOWLEDGEMENTS --- p.v / Chapter I . --- INTRODUCTION & METHODOLOGY --- p.1 / The Scope of Inland Revenue Ordinance --- p.1 / Lialility to Profits Tax --- p.2 / "Carrying on Trade, Profession, or Business" --- p.2 / Profits Arising in or Derived from Hong Kong --- p.4 / A Conceptual Perspective of Tax Planning --- p.5 / Purpose of the Research --- p.7 / Methodology --- p.8 / Structure of the Research Report --- p.9 / Chapter II. --- THE USE OF SERVICE COMPANY FOR A PARTNERSHIP --- p.10 / Introduction --- p.10 / Purpose --- p.10 / Structure --- p.11 / Taxation --- p.13 / Operation of Banking Arrangements --- p.14 / Accounting Treatment of the Scheme --- p.15 / Determination of the Director's Salary --- p.16 / Tax Savings --- p.18 / Summary --- p.19 / Chapter III. --- REINVOICING AND THE TAXATION OF SALES PROFITS --- p.21 / Introduction --- p.21 / Background --- p.21 / The Uncertainty from Sinolink --- p.23 / The Reinvoicing Paradox --- p.24 / Tax Planning Structure of Reinvoicing Companies --- p.26 / Chapter IV. --- THE USE OF OFF-SHORE COMPANIES TO ELIMINATE PROFITS TAX ON SALES --- p.29 / Introduction --- p.29 / Background --- p.29 / Hong Kong Profits Tax Implications of Current Operations --- p.30 / A Tax Efficient Structure --- p.31 / Operation Procedures under the Proposed Structure --- p.32 / Place of Incorporation of Offshore Company --- p.35 / Jersey --- p.35 / Background --- p.35 / Incorporation --- p.36 / Taxation --- p.36 / Isle of Man --- p.36 / Background --- p.36 / Incorporation --- p.37 / Taxation --- p.37 / Implementation --- p.37 / Costs --- p.38 / Hong Kong Tax Implications of the Activities of Off-Shore Companies --- p.38 / Honf Kong Tax Implications of the Activities of HK Cos --- p.40 / PRC Implications --- p.40 / Summary --- p.41 / Chapter V. --- CONCLUSION --- p.42 / APPENDICES --- p.43 / Chapter 1 . --- Contract for Services --- p.44 / Chapter 2. --- Employment Agreement --- p.46 / Chapter 3. --- Expense Report Format --- p.51 / BIBLIOGRAPHY --- p.52
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_318552 |
| Date | January 1990 |
| Contributors | Mo, Wai-bun., 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, v, 52 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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