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Hong Kong's tax system is one of the world's most successful. This article looks at what might be learned from it. The main lessons are (1) that it is possible to structure a combination of very light taxes and very low public spending so that it enjoys very broad public support; (2) that it is...
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In other developed jurisdictions, tax on income from employment is typically collected by means of PAYE (Pay-As-You-Earn). That is, the employer is required to withhold the tax from payments to the employee; remit it to the government; and pay to the employee only the balance. In Hong Kong,...
Persistent link: https://www.econbiz.de/10013053767
The campaign currently being waged by the OECD and its member states against BEPS (Base Erosion and Profit Shifting) is important enough that this issue of this Review is devoted to examining it. Yet over the same period as BEPS has emerged as a matter of worldwide concern, the governments of 17...
Persistent link: https://www.econbiz.de/10013053776
The literature on the Hong Kong Basic Law is considerable and a substantial part of it addresses the constraints on the Government’s taxing and spending powers. This article aims to add to it by making two main points. First, whilst the provisions in the Basic Law dealing with the SAR...
Persistent link: https://www.econbiz.de/10013247594