Asia-Pacific Journal of Taxation, Vol. 8 No. 4 (2004 Winter)

HK Technical Column: Understanding the Accounting Standard on Income Taxes - Part 1
Features: The Singapore GST: A Possible Model for Hong Kong?
International Technical Column: The Legacy of the OECD's Harmful Tax Practices Initiative: Implications for Australia and Vanuatu
PRC Technical Column: Taxation of Foreign Permanent Representative Offices in China: Past, Present, and Future
HK Technical Column: Recent Development in Source of Employment Income: Is the Three-Factor Test Still Applicable?
Features: Fiscal Performance and the Introduction of the Goods and Services Tax in Hong Kong
PRC Technical Column: Developing a Fringe Benefits Tax System for China in the 21st Century
HK Technical Column: A Review of Recent Board of Review Cases
Features: A Goods and Services Tax for Hong Kong: Issues and Concepts
HK Technical Column: 2005/06 Budget Proposals