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- 저자 : Halkyard, John (검색결과 2 건)
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Hong Kong Taxation and Its Status as an International Financial Center
Andrew Halkyard 한국세법학회 2007 조세법연구 Vol.13 No.1
The past year, whilst not a watershed, has seen a number of developments in Hong Kong taxation that have affected - and generally very positively - Hong Kong’s status as an international financial center. Whilst the application of Hong Kong’s source of profits rules (although not the rules themselves) require clarification by the Hong Kong Inland Revenue Department to eliminate various uncertainties, the recently enacted profits tax exemption for offshore funds, the conclusion of Double Taxation Agreements with Mainland China and Thailand, and the abolition of estate duty, have all had positive effects on foreign investment and asset holding in Hong Kong. This article analyses these developments. It then examines the volatile tax base in Hong Kong and argues that the greatest potential change to Hong Kong taxation emanated from government’s proposal to introduce a broadly?based Goods and Services Tax. Although the Hong Kong SAR Government, responding to fierce opposition, withdrew its support for the proposal (at least in the short to medium term), the question whether Hong Kong has a viable tax base and whether a broadlybased indirect tax will ultimately form part of Hong Kong’s future tax landscape remains a highly contentious issue.
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A study of internal wave influence on OTEC systems
Shi, Shan,Kurup, Nishu V.,Halkyard, John,Jiang, Lei Techno-Press 2013 Ocean systems engineering Vol.3 No.4
Ocean Thermal Energy Conversion (OTEC) systems utilize the temperature difference between the surface water and deep ocean water to generate electrical energy. In addition to ocean surface waves, wind and current, in certain locations like the Andaman Sea, Sulu Sea and the South China Sea the presence of strong internal waves may become a concern in floating OTEC system design. The current paper focuses on studying the dependence of the CWP hydrodynamic drag on relative velocity of the flow around the pipe, the effect of drag amplification due to vortex induced vibrations and the influence of internal waves on the floating semi and the cold water pipe integrated OTEC system. Two CWP sizes are modeled; the 4m diameter pipe represents a small scale prototype and the 10m diameter pipe represents a full commercial size CWP. are considered in the study.
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