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作者簡介
David Smith was, prior to his retirement, a practising accountant in Hong Kong as a tax partner with KPMG. He was a tax specialist for more than twenty years, initially with the Australian Taxation Office before joining KPMG in Hong Kong. Mr. Smith remains a member of the Hong Kong Institute of Certified Public Accountants, the Australian Society of Certified Practising Accountants and the Taxation Institute of Australia. Prior to his retirement, Mr. Smith was a regular speaker on tax matters, sat on various committees dealing with taxation matters and was the Hong Kong correspondent for the International Bureau of Fiscal Documentation. Mr. Smith retired from KPMG in 2003 and now lives in Australia, but remains heavily involved with the updating of this book.
Ayesha Macpherson is a practising accountant in Hong Kong as a tax partner with KPMG. She has been a specialist in the tax field for over fifteen years, initially with KPMG in London before joining KPMG in Hong Kong in 1993. Ms. Macpherson is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is also a committee member of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants. Ms. Macpherson is a regular speaker on tax matters.
