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5.0 out of 5 stars
Comprehensive, clear and pleasurable book on a complex topic, July 6, 1999
By A Customer
This review is from: Hong Kong Taxation: Law and Practice 1997-98 (Paperback)
This is by far the best book on Hong Kong taxation I have ever come across. It is presented in a clear and readable format suitable for study and as a professional reference. As a tax professional, and having followed this book since 1994-95 to the present 1998-99, I have found Hong Kong Taxation: Law and Practice to be much like a fine wine, improves with age. The revised chapters now have unsurpassed clarity in explaining the complex issues such as source of profits and the effects of changing legislation and case law on Hong Kong Taxation. David Smith, the current bearer of the torch, has applied his clever writing style to the book and annually updated the book to include the latest changes in case law and legislation as well as recently adding two new chapters on Stamp Duty and Estate Duty to make this a comprehensive reference on all Hong Kong tax ideal for both the tax professional and student. What keeps me coming back to Hong Kong Taxation: Law and Practice year after year is that it is updated annually, Smith and to a lesser extent now, Flux, have a clear writing style aimed at the tax professional (cases are described in just enough detail for the reader to understand, but not so much that the point is lost - emphasis on quality not quantity), changes from year to year are clearly highlighted, and new concepts/changes in legislation are explained clearly and with detailed examples. Lastly, what makes this book very credible is David Smith is an active and prominent member of the Hong Kong tax community respected by his peers and colleagues for his keen insights into all aspects of tax. Hong Kong Taxation: Law and Practice and the Davids actually make tax a pleasurable read!
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5.0 out of 5 stars
Comprehensive, clear and pleasurable book on a complex topic, July 6, 1999
By A Customer
This review is from: Hong Kong Taxation: Law and Practice 1997-98 (Paperback)
This is by far the best book on Hong Kong taxation I have ever come across. It is presented in a clear and readable format suitable for study and as a professional reference. As a tax professional, and having followed this book since 1994-95 to the present 1998-99, I have found Hong Kong Taxation: Law and Practice to be much like a fine wine, improves with age. The revised chapters now have unsurpassed clarity in explaining the complex issues such as source of profits and the effects of changing legislation and case law on Hong Kong Taxation. David Smith, the current bearer of the torch, has applied his clever writing style to the book and annually updated the book to include the latest changes in case law and legislation as well as recently adding two new chapters on Stamp Duty and Estate Duty to make this a comprehensive reference on all Hong Kong tax ideal for both the tax professional and student. What keeps me coming back to Hong Kong Taxation: Law and Practice year after year is that it is updated annually, Smith and to a lesser extent now, Flux, have a clear writing style aimed at the tax professional (cases are described in just enough detail for the reader to understand, but not so much that the point is lost - emphasis on quality not quantity), changes from year to year are clearly highlighted, and new concepts/changes in legislation are explained clearly and with detailed examples. Lastly, what makes this book very credible is David Smith is an active and prominent member of the Hong Kong tax community respected by his peers and colleagues for his keen insights into all aspects of tax. Hong Kong Taxation: Law and Practice and the Davids actually make tax a pleasurable read!
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