PolyU Library
Journal Call no.HF5601.N43
AuthorWong, Peter H. Y.
Article TitleMerits of our low taxation policy / Peter H.Y. Wong.
Is Part OfThe Hong Kong accountant ; v.5, no.3, May/Jun 1994, p.16, illus.
AbstractMuch has been said recently about the pros and cons of personal service companies in the context of Hong Kong's simple taxation system; but an article in The Economist (April 2nd 1994 issue) concerning a recent study in America has relevance for us.