Asia-Pacific Journal of Taxation, Vol. 2 No. 4 (1998 Winter)

HK Technical Columns: What Constitutes a Change of Intention?
International Technical Columns: The Tax Aspects of an Offshore Trust - A Canadian Example
Features: Tax Policy under Economic Recession in Hong Kong: Challenges for the 1999/2000 Budget
PRC Technical Columns: Oil Taxation in China - Implications for Foreign Companies
PRC Technical Columns: Implementation of Inheritance Tax in the PRC
HK Technical Columns: Hong Kong s Once - and Future? - Capital Gains Tax
Features: Hong Kong Budget 1999/2000 - A Preview
Features: Give Wholesale Sales Tax A Fair Hearing in Hong Kong
HK Technical Columns: Comments on Some Board of Review Decisions
HK Technical Columns: 1999/2000 Budget Proposals