Taxation management and the structure of transactions: evidences of source of profits and real property gains : an implicit tax perspective.
This study investigates two specific types of transactions---source of profits and real property gains---in the Hong Kong tax context as well as how the structure of transactions with tax implications affects taxpayers' and stakeholders' decisions in the context of taxation management. Eff...
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| Format: | Others |
| Language: | English Chinese |
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2004
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| Online Access: | http://library.cuhk.edu.hk/record=b6073948 http://repository.lib.cuhk.edu.hk/en/item/cuhk-343396 |