The Hong Kong tax system is generally regarded as relatively simple and favourable to the taxpayer compared to that of many industrialised nations. In view of the growing importance of Asian-Pacific economies, a familiarity with the basic tenets of different countries' tax systems is a necessity. Hong Kong provides valuable lessons and examples.
"The Hong Kong Tax System : an Overview,"
Revenue Law Journal:
2, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss2/2