Transcription of Departmental Interpretation And Practice Notes - No. 39
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Our website : Inland Revenue Department The Government of the Hong Kong Special Administrative Regionof the People's Republic of China Departmental Interpretation AND Practice Notes NO. 39 (REVISED) PROFITS TAX DIGITAL ECONOMY, ELECTRONIC commerce AND DIGITAL ASSETS 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 law as it stood at the date of publication. Taxpayers are reminded that their right of objection against the assessment and their right to the Commissioner, the Board of Review or the Court are not affected by the application of these Notes .
contain 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.
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