The author outlines the basis of Hong Kong general anti-avoidance rules, in terms of legislative and judicial sources. The risks of taxpayers being subjected to these rules as well as the steps they should take to mitigate risks are also discussed.
The author outlines the basis of Hong Kong general anti-avoidance rules, in terms of legislative and judicial sources. The risks of taxpayers being subjected to these rules as well as the steps they should take to mitigate risks are also discussed.