A2b
24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
A5f
42 (e) On-line forms/filing The Institute would like to ask: (i) Whether the IRD could simplify the filing procedures for various forms, e.g. allowing the use of standard on-line forms, which the taxp ...
A5g
43 CIR advised that what was a reasonable time for determining an objection by the Commissioner must be considered in the light of all the circumstances: see Nina T.H. Wang v. CIR (1994) 4 HKTC 15 at ...
A_Combined Version
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A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
A_Combined Version_1
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aams-feb
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aasbframe
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