Dr.Daniel HKHo何海基 博士WLB 618, 34 Renfrew Road, Kowloon Tong, H.K. danielho@hkbu.edu.hk
(852) 3411 7539
Position:
Associate Professor,Department of Accountancy and Law
Programme Director, Master of Accountancy



Research Interests
International Taxation, E-commerce, Tax Audits, Tax Ethics, Tax and Immigration, International Transfer Pricing, Investment Location Decisions, Corporate Governance

Publications
Ho, H. (2021). Impact of Accounting on Taxation: Hong Kong Experience for Financial Instruments. International Tax Journal, 47(1), 51-65.
Ho, H. (in press). Critical Review of the Court-free Company Amalgamation for Internal Business Restructuring in Hong Kong. International Tax Journal.
Ho, H. (2020). Major Overhaul of the International Taxation Rules and Implications for Hong Kong. International Tax Journal, 46(4), 33-40.
Ho, H. (2019). Changing Tax Landscape on Transfer Pricing in Hong Kong: Compliance and Risk. International Tax Journal, 45(3), 65-76.
Ho, H. (2018). Common Reporting Standard: An Unprecedented Time for Improving Tax Transparency in Hong Kong. International Tax Journal, 44(4), 63-70.
Ho, H. (2017). Boosting Hong Kong's Competitiveness in the BEPS Era. International Tax Journal, 43(4), 17-32.
Ho, D., & Lau, P. T. Y. (2017). Court-free Company Amalgamations in Hong Kong: Legal Procedure and Assessing Practice. Company Lawyer, 38(8), 260-265.
Ho, D. (2016). Enhancing Financial Markets in Hong Kong: Corporate Treasury Center Tax Measures. International Tax Journal, 42(6), 31-40.
Ho, D. (2016). Transfer Pricing Reporting: The Way Forward in China. International Tax Journal, 42(3), 31 - 42.
Ho, D. (2015). The Development of China Tax Measures for Cross-Border Intra-group Payments in the BEPS Era. International Tax Journal, 41(6), 47-55.
Ho, D., & Ting, A. (2015). New Tax Landscape for Cross-Border Merger & Acquisition Transactions and Intra-group Reorganizations in China. International Tax Journal, 41(4), 37 - 48.
Ho, D., & Ting, A. (2014). Hong Kong's Corporate Group Structure: A Call for a Tax Consolidation Regime. International Tax Journal, 40(3), 49-59.
Ho, D., Lau, A., & Young, A. (2014). Doubts about Conventional Corporate Governance Solutions for China: Indications from Executive Remueration in Mainland Chinese Companies. Company Lawyer, 35(6), 187-192.
Chan, R., Ho, D., & Young, A. (2014). Rethinking the relevance or irrelevance of directors' duties in China: The intersection between culture and laws. Asian Journal of Law and Society, 1(1), 183 - 203.
Ho, D., Ho, Danny C.K., & Young, A. (2013). A Study of the Impact of Culture on Tax Compliance in China. International Tax Journal, 39(3), 33-44.