capital nature ird

Expenditure incurred in acquiring a domain name is capital expenditure and ... established by the courts such expenditur...

capital nature ird

Expenditure incurred in acquiring a domain name is capital expenditure and ... established by the courts such expenditure is of a one-off nature, gives rise to an ... , ... carried on in Hong Kong under the Inland Revenue Ordinance (I.R.O.) :- ... the cost of improvements and any expenditure of a capital nature; ...

相關軟體 Write! 資訊

Write!
Write! 是一個完美的地方起草一個博客文章,保持你的筆記組織,收集靈感的想法,甚至寫一本書。支持雲可以讓你在一個地方擁有所有這一切。 Write! 是最酷,最快,無憂無慮的寫作應用程序! Write! 功能:Native Cloud您的文檔始終在 Windows 和 Mac 上。設備之間不需要任何第三方應用程序之間的同步。寫入會話 將多個標籤組織成云同步的會話。跳轉會話重新打開所有文檔.快速... Write! 軟體介紹

capital nature ird 相關參考資料
INCOME TAX – DEDUCTIBILITY OF FEASIBILITY ... - Ird

being expenditure of a capital nature. 15. Whether particular feasibility expenditure is capital or revenue in nature must be determined on the facts of any ...

https://www.classic.ird.govt.n

Website expenditure - deductibility (Questions we've been ... - Ird

Expenditure incurred in acquiring a domain name is capital expenditure and ... established by the courts such expenditure is of a one-off nature, gives rise to an ...

https://www.classic.ird.govt.n

Profits Tax - IRD

... carried on in Hong Kong under the Inland Revenue Ordinance (I.R.O.) :- ... the cost of improvements and any expenditure of a capital nature; ...

https://www.ird.gov.hk

Departmental Interpretation And Practice Notes - No.42 - Ird

10. Timing of assessment. 11. Legal form and economic substance. 19. Capital / Revenue nature of the income. 23. Deduction of expenses. 27. Locality of profits.

https://www.ird.gov.hk

本附註及說明的中文版樣本可經表格傳真服務(電話號碼 ... - Ird

downloaded from the Department's web site (www.ird.gov.hk). NOTES ... (q) profits of a capital nature or profits NOT arising in or derived from Hong Kong;. (r).

https://www.ird.gov.hk

DEPARTMENTAL INTERPRETATION AND PRACTICE ... - Ird

capital nature is deductible in the manner specified under section 16F while renovation expenditure of a revenue nature is deductible under section 16(1)(e). 3 ...

https://www.ird.gov.hk

Profits Tax - Capital expenditure? - 飛鴻稅務顧問

As a generally accepted accounting principle, capital expenditure is not a ... be tax deductible because of the specific provisions in the Inland Revenue Ordinance: ... circulating capital to the othe...

https://www.rytc.com.hk

Section 17 of Inland Revenue Ordinance - 飛鴻稅務顧問

The condition (c) under section 17 is disputable at times. On one hand, the IRD may contend that the expenditure is of a capital nature (non-deductible); on the ...

https://www.rytc.com.hk

INTERPRETATION STATEMENT: IS 1203 INCOME TAX ... - Ird

capital li limitatio not cons applicati. To qualif repairs a assessab carrying excluded. The capi mainten in nature. Capital e deprecia loss will and any availabil.

https://www.classic.ird.govt.n