About the Author
Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Mrs. Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is the Chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants, and is a regular speaker on tax matters.Garry Laird is a senior tax advisor with KPMG and was a tax specialist for more than thirty-five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong.