| Journal Call no. | HJ2240.T39 |
|---|---|
| Author | Lea, Mark. |
| Article Title | Hong Kong anti-avolidance legislation / Mark Lea. |
| Is Part Of | The tax journal ; v.1, no.10, p.11-12. |
| Abstract | The article is primarily concerned with section 61A of the Inland Revenue Ordinance (IRO). It starts by looking at the original provisions contained in section 61. The scope of section 61A will then be considered in the context. Finally, the legislative provision will be contrasted with the judicial regime in the United Kingdom. |