Search results with tag "Departmental interpretation and practice notes"
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 44(REVISED) ARRANGEMENT BETWEEN THE MAINLAND OF CHINA AND
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkTAX TREATMENT OF REGULATORY CAPITAL SECURITIES . Inland Revenue Department Hong Kong . DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES . NO. 53 . These notes are issued for the information of taxpayers and their tax
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 54 TAXATION OF AIRCRAFT LEASING ACTIVITIES These notes are issued for the information of taxpayers and their tax
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong. DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 21 (REVISED) LOCALITY OF PROFITS . These notes are issued for …
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkinland revenue department hong kong departmental interpretation and practice notes . no. 46 . transfer pricing guidelines - methodologies and related issues
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 15(REVISED) (A) LIMITATION OF LOSS RELIEF
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 13 (REVISED) PROFITS TAX TAXATION OF INTEREST …
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkinland revenue department hong kong. departmental interpretation and practice notes . no. 51 profits tax . profits tax exemption for offshore private equity funds
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkinl and revenue department hong kong departmental interpretation and practice notes no. 43 (revised) profits tax profits tax exemption for offshore funds
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkInland Revenue Department Hong Kong. DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 38 (REVISED) SALARIES TAX EMPLOYEE SHARE-BASED BENEFITS
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkThey contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication. Taxpayers are ... and charges made under Part VI to be taken into account in ascertaining the assessable profits of a person subject to Profits Tax. 2. For years of assessment prior to 1980/81, the relevant provisions of
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkKingdom’s legislation, that “‘process’ connotes a substantial measure of uniformity of treatment or system of treatment.”. Jones J. went on to hold that the restaurant boat did not qualify for the allowances. In doing so he said, at pages 351 and 352, - “ However, does the preparation and cooking of food come within the
Departmental Interpretation And Practice Notes - No. 39
www.ird.gov.hkcontain any specific provisions that deal with the taxation of e-commerce. The tax consequences of e-commerce transactions are to be determined by reference to the profits tax provisions of the Ordinance which apply to person carrying a on a trade, profession or business in Hong Kong. 9.
Departmental Interpretation And Practice Notes - No
www.ird.gov.hkPart IV Miscellaneous provisions Commissioner’s discretion－rate of annual allowance 47 Assets sold together 49 Transactions between related parties 50