An Introduction to Hong Kong Taxation is a concise and accessible introduction to the Inland Revenue Ordinance (Cap 112). The text includes materials from statutory, administrative and judicial sources, along with commentary, notes and explanations by the author aimed at deepening the reader’s technical and contextual understanding of the law in a clear and structured manner. Particular focus is given to recent developments in Hong Kong legislation and case law, such as changes in corporate tax rates and new provisions on tax incentives for certain intellectual properties; and signi¬cant tax cases especially in the ¬eld of pro¬ts tax and salaries tax. This book serves as an invaluable reference for practitioners and anyone interested in the law governing taxation in Hong Kong.