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Article: Anti-Avoidance in Hong Kong Estate Duty: From Kwok To Pong

TitleAnti-Avoidance in Hong Kong Estate Duty: From Kwok To Pong
Authors
Issue Date1999
PublisherTaxation Institute of Hong Kong. The Journal's web site is located at http://www.af.polyu.edu.hk/journals/detail/1
Citation
Asia-Pacific Journal of Taxation, 1999, v. 3 n. 2, p. 90-101 How to Cite?
AbstractThere have been continuing concerns on the applicability of the Ramsay principle to estate duty in Hong Kong. Recently, this question has been, for the first time, formally raised before an considered in the Court of First Instance of the Hong Kong Special Adminstrative Region. In addition to a summary of the facts and an analysis of the judgment of the case, in this aritcle the authors provide their reflection and comments on the area. It should be noted that at the time of submitting this artilce, the case has already been heard by the Court of Appeal but no judgement has yet been handed down. Reders are there for reminded to keep track of any further developments.
Persistent Identifierhttp://hdl.handle.net/10722/87749
ISSN

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.contributor.authorLam, ACS-
dc.date.accessioned2010-09-06T09:33:53Z-
dc.date.available2010-09-06T09:33:53Z-
dc.date.issued1999-
dc.identifier.citationAsia-Pacific Journal of Taxation, 1999, v. 3 n. 2, p. 90-101-
dc.identifier.issn1027-5592-
dc.identifier.urihttp://hdl.handle.net/10722/87749-
dc.description.abstractThere have been continuing concerns on the applicability of the Ramsay principle to estate duty in Hong Kong. Recently, this question has been, for the first time, formally raised before an considered in the Court of First Instance of the Hong Kong Special Adminstrative Region. In addition to a summary of the facts and an analysis of the judgment of the case, in this aritcle the authors provide their reflection and comments on the area. It should be noted that at the time of submitting this artilce, the case has already been heard by the Court of Appeal but no judgement has yet been handed down. Reders are there for reminded to keep track of any further developments.-
dc.languageeng-
dc.publisherTaxation Institute of Hong Kong. The Journal's web site is located at http://www.af.polyu.edu.hk/journals/detail/1-
dc.relation.ispartofAsia-Pacific Journal of Taxation-
dc.titleAnti-Avoidance in Hong Kong Estate Duty: From Kwok To Pong-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros47549-
dc.identifier.volume3-
dc.identifier.issue2-
dc.identifier.spage90-
dc.identifier.epage101-
dc.publisher.placeHong Kong-

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