The book covers the major areas of Hong Kong taxation--Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty as well as a general overview of international tax issues and how they pertain to Hong Kong. It explains the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong; the principles and practice of Hong Kong taxation law together with the relevant Court and Board of Review decisions and contains numerous practical examples. The new edition includes legislative changes up to 31 July 2018 as well as the latest developments pertaining to the OECD's Base Erosion and Profit Shifting (BEPS) project and the proposed measures to be adopted by Hong Kong.

Family Law for the Hong Kong SAR gives a succinct, clear and comprehensive account of modern family law and will be useful to both students and practitioners. This book incorporates recent developments in family law such as the Marriage and Children (Miscellaneous Amendments) Ordinance 1997, Law Reform (Miscellaneous Provisions and Minor Amendments) Ordinance 1997 and the Child Abduction and Custody Ordinance 1997. Contents include: the old-style customary marriage, concubinage, modern marriage, and Christian marriage; nullity and divorce; legitimacy and illegitimacy; parentage; parental rights and authority; the welfare principle; custody on divorce; adoption; wardship; child abduction; maintenance during marriage; financial provision and property on divorce, and domestic violence. Contents include: the old-style customary marriage, concubinage, modern marriage, and Christian marriage; nullity and divorce; legitimacy and illegitimacy; parentage; parental rights and authority; the welfare principle; custody on divorce; adoption; wardship; child abduction; maintenance during marriage; financial provision and property on divorce, and domestic violence.

This thematic volume in the series Studies in Private International Law – Asia outlines the general choice of law and recognition rules relating to family matters of 15 Asian jurisdictions: Mainland China, Hong Kong, Taiwan, Japan, South Korea, Singapore, Malaysia, Vietnam, Cambodia, Myanmar, the Philippines, Indonesia, Thailand, Sri Lanka and India. The book examines pressing questions and proposes ways in which their systems may be reformed. A concluding chapter considers the extent to which Asian cross-border family law systems can and should be harmonised. The book provides a comprehensive analysis of cross-border family law challenges, including child surrogacy, child abduction, the recognition of same-sex unions, the recovery of maintenance, and the regulation of intercountry adoption. These are among the matters now testing Asian institutions of private international law and acting as forces for their modernisation. With contributions by leading Asian private international law experts, the book proposes necessary reforms for each of the jurisdictions analysed as well as for Asia as a whole.

Handling Hague abduction cases is challenging and fulfilling. Although Hague cases are tried very quickly, they still require an intimate knowledge of the Convention and of the voluminous case law that has developed around it. Hague cases also require a complete understanding of international child custody law in general and in particular, for U.S. practitioners, of the relationship between The Hague Convention and the Uniform Child Custody Jurisdiction & Enforcement Act. The Convention operates in the U.S. in ways that differ from those in other Hague countries. This is because of the federal legislation that implements the treaty, the concurrence of federal and state jurisdiction, the lack of a specialized group of judges who handle cases under the Convention, the uniform state legislation on child custody jurisdiction, and a host of other factors. When children are the subject of international family law disputes, the challenges are often great and emotions generally run high. Simply put, money can be divided but children cannot. This book is a must-have resource of any family law practitioner that wants to represent the best interests of his client and their heirs involved in a Hague case.