Discuss with reasons and justifications,whether you would propose to introduce a new tax type or base in Hong Kong with the context of taxation regulations and administration in Hong Kong and/or other countries. Goods and Services Tax (GST), Tax on Interest, Tax on Dividends, Land and Sea Departure Tax. Appropriate reference to authorities (Inland Revenue Ordinance, Board ofReview Decisions, Precedent Cases, etc.)
Please consider the following: Broadness, Neutrality, Fairness, Effectiveness, Efficiency, Certainty and Simplicity, Flexibility, International Competitiveness, and Revenue Yield.