LOGIN TO YOUR ACCOUNT

Username
Password
Remember Me
Or use your Academic/Social account:

CREATE AN ACCOUNT

Or use your Academic/Social account:

Congratulations!

You have just completed your registration at OpenAire.

Before you can login to the site, you will need to activate your account. An e-mail will be sent to you with the proper instructions.

Important!

Please note that this site is currently undergoing Beta testing.
Any new content you create is not guaranteed to be present to the final version of the site upon release.

Thank you for your patience,
OpenAire Dev Team.

Close This Message

CREATE AN ACCOUNT

Name:
Username:
Password:
Verify Password:
E-mail:
Verify E-mail:
*All Fields Are Required.
Please Verify You Are Human:
fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Jack M. Mintz; Stephen R. Richardson (2001)
Types: Preprint
Subjects:
This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some specific issues relating to taxation of financial intermediation, such as income and cost recognition, are also canvassed. The paper continues with a description of the current taxation of financial activities in Hong Kong, and a comparison of taxation of these activities in Singapore, Malaysia and Taiwan. The paper then concludes with a discussion of tax policy options for Hong Kong, particularly with respect to income taxation of financial income, and with some reference to Stamp Duty and to VAT as it potentially could affect financial services.
  • No references.
  • No related research data.
  • No similar publications.

Share - Bookmark

Cite this article