PolyU Library
Journal Call no.HJ3001.T39
AuthorTan, Paul.
Article TitleStamp duty considerations in cross-border transactions / Paul Tan.
Is Part OfTaxation ; no.10, Sep 1992, p.5-8.
AbstractStamp duty in the Hong Kong context is a reasonably straightforward tax. However, when we come to cross-border transactions such as merger and acquisition, stamp duty issues could be quite complicated and, if not properly planned, could be quite expensive to the parties involved.