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Taxation Without RepresentationThe History of Hong Kong's Troublingly Successful Tax System$
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Michael Littlewood

Print publication date: 2010

Print ISBN-13: 9789622090996

Published to Hong Kong Scholarship Online: September 2011

DOI: 10.5790/hongkong/9789622090996.001.0001

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The Return to Chinese Rule: 1997–2009

The Return to Chinese Rule: 1997–2009

(p.243) 9 The Return to Chinese Rule: 1997–2009
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter focuses on the British Handover of Hong Kong to China. On 30 June 1997, Hong Kong ceased to be a British colony and became a Special Administrative Region (SAR) of the People's Republic of China. This transition entailed no change in the territory's tax system. The Inland Revenue Ordinance, like almost all the legislation left behind by the colonial regime, remained in force. China promised that Hong Kong would enjoy a high degree of autonomy and that the structure of its government would remain unchanged. More particularly, China made it clear that there still would be a complete separation between Hong Kong's tax system and public finances.

Keywords:   British Handover, Hong Kong, China, British colony, Special Administrative Region, SAR, People's Republic of China, Inland Revenue Ordinance, tax system

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