Hong Kong Taxation: Law and Practice 2006-07 is a professional book on Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included to make the book a more comprehensive source of information for readers. This edition fully deals with all changes in Hong Kong taxation law up to July 2007. A Chinese translation of this edition by Ayesha Macpherson is also available.
David G. Smith was a practising accountant in Hong Kong as a partner with KPMG. He has been a specialist in the tax field for more than twenty years, initially with the Australian Taxation office before joining the accounting profession in Hong Kong. Ayesha Macpherson is a practising accountant in Hong Kong as a tax partner with KPMG. She has been a specialist in the tax field for over sixteen years. She is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is also a committee member of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants.