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The Hong Kong Tax Paradox Or Why Jurassic Park Exists in the Pearl River Delta
Andrew Halkyard

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Tax Harmonisation and the Case of Corporate Taxation
Simon James and Lynne Oats

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Recognising the Pitfalls in Tax Compliance Costs Research
John L Turner, Malcolm Smith, and Bruce Gurd

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Developing Taiwan into a Regional Finance and Operations Centre : a Taxation Perspective
Richard N. Watanabe

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Liedig and the Limits of Section 96
Ian Tregoning

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The Continuity of Business Tests for Carrying Forward Losses
Winnie Ma

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Spotless : A Lesson in Form and Substance but not in Substance over Form
John Azzi

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Current Books
Duncan Bentley

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Thin Capitalisation Changes - Effect on Trusts
Jeff McDermid and Sheree Young

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Tax Legislation of the People's Republic of China and its Information Sources
Zhai Jianxiong

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Editorial
Duncan Bentley and Jim Corkery