TLRP Working Paper Series

TLRP Tax Comments (TTC) – Working Paper Series (WPS)

The objective of the TTC-WPS is to allow for the publication of papers which, although completed in draft form, are undergoing further revision and development.

DTA Pensions Clause Fails Preservation, Portability and Long Duration Capital Formation Tests
Ross Smith

TLRP Tax Comments (TTC) provides an online publication platform for stimulating Tax Law & Policy articles and notes.

Tax Comments No. 7

CONSUMPTION TAX REFORM IN AMERICA: UNDER THE RADAR – BUT UNDERWAY
Professor Richard Cullen

Tax Comments No. 6

HONG KONG’S INVOLVEMENT WITH INTERNATIONAL TAX REFORM: WHAT’S THE ‘BEPS’?
Professor Adrian Sawyer

Tax Comments No. 5

QUESTION & ANSWER SESSION ON:
HONG KONG’S COMPREHENSIVE DOUBLE TAX AGREEMENT (CDTA) NETWORK
Wilson Chow

Tax Comments No 4:

AN UPDATE ON HONG KONG’S EXCHANGE OF INFORMATION DEVELOPMENTS AND ENGAGING WITH BEPS
Adrian Sawyer 

Comments No 3:

REAL ESTATE PRICE INFLATION: LESSONS FROM HONG KONG
Richard Cullen

Tax Comments No 2:

LAND REVENUE AND THE CHINESE DREAM
Richard Cullen

Tax Comments No 1:

THE MAKING OF TAX LAW IN CHINA – DOES IT COMPLY WITH RULE OF LAW PRINCIPLES
Agnes LEE, Sui Ping

TTC Submissions

We welcome further submissions for consideration for publication at TTC. Submissions need to be in English and, broadly, need to address a significant aspect, in a research-based manner, of Tax Law and/or Tax Policy.

We expect that most publications appearing will focus on the HKSAR and Mainland systems. International Tax comments, especially where there is a Greater China connection, are also welcome. Submissions outside of these parameters can be considered on a case-by-case basis.