Please use this identifier to cite or link to this item:
http://dspace.cityu.edu.hk/handle/2031/6862| Title: | Is Hong Kong’s Special Stamp Duty constitutional? |
| Authors: | Koo, Franklin (顧偉傑) |
| Department: | School of Law |
| Issue Date: | 2012 |
| Course: | LW4635 Independent Research |
| Programme: | Bachelor of Laws with Hons (LLB) |
| Instructor: | Dr. Zhu, Guobin |
| Subjects: | Stamp-duties -- China -- Hong Kong. |
| Citation: | Koo, F. (2012). Is Hong Kong’s Special Stamp Duty constitutional? (Outstanding Academic Papers by Students (OAPS)). Retrieved from City University of Hong Kong, CityU Institutional Repository. |
| Abstract: | This paper seeks to explore the constitutional status of the Special Stamp Duty (SSD) in Hong Kong. While Article 105 of the Basic Law of Hong Kong maintains the right to acquire and dispose property, it has been argued that this right is infringed when the SSD imposes a high rate of taxation of up to 15% in selling the property within two years. This paper will discuss whether this duty infringes on a constitutional right. An examination of this issue will require delving into the constitutional status of SSD through case law. The remainder of the paper will focus the practicality and effectiveness of the SSD and stamp duty. |
| Appears in Collections: | OAPS - School of Law |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| fulltext.html | 166 B | HTML | View/Open |
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