Transcription of Departmental Interpretation And Practice Notes - No
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Departmental Interpretation And Practice Notes - No
Inl and Revenue Department Hong Kong Departmental Interpretation AND Practice Notes NO. 43 (REVISED) PROFITS TAX PROFITS TAX EXEMPTION FOR OFFSHORE FUNDS These Notes are issued for the information of taxpayers and their tax representatives. They contain the Department s Interpretation and practices in relation to the laws as it stood at the date of publication. Taxpayers are reminded that their right of objection against the assessment and their right of appeal to the Commissioner, the Board of Review or the Court are not affected by the application of these Notes . These Notes replace those issued in February 2010.
inl and revenue department hong kong departmental interpretation and practice notes no. 43 (revised) profits tax profits tax exemption for offshore funds
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