Category: APJT Archive

Ngai Lik Electronic Company Limited v. CIR — group transfer pricing arrangements successfully attacked under the general anti-avoidance provision of section 61A

The Stain of Spotless Services Spreads to Hong Kong: The Tai Hing Cotton Mill Case

Lessons from Recent Board of Review Decisions Vol12 No1

The effect of External Advisors on the GST Compliance Costs of Businesses in Australia

China’s Olympian Challange from the Environment: Motor Vehicles and the Role of Taxation

Hong Kong and Green Taxes

Pollution Taxes to Protect the Environment

A Carbon Tax to Address the Climate Change Problem

Are Asia-Pacific Companies Effective in Managing Their Tax Budens? A Global Analysis

Developments in processing trade in China since 2008