dipn 5

The DIPN can be found on the IRD's website at: http://www.ird.gov.hk/eng/pdf/e_dipn53.pdf. HONG KONG TAX ALERT. ISS...

dipn 5

The DIPN can be found on the IRD's website at: http://www.ird.gov.hk/eng/pdf/e_dipn53.pdf. HONG KONG TAX ALERT. ISSUE 5 | Mar 2017., Last week, the Inland Revenue Department (IRD) issued Departmental Interpretation and Practice Notes No. 53 (DIPN 53) setting out its views ...

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dipn 5 相關參考資料
DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 5 ...

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 ...

https://www.ird.gov.hk

Hong Kong Tax Alert - Issue 5, March 2017 - Regulatory Capital ...

The DIPN can be found on the IRD's website at: http://www.ird.gov.hk/eng/pdf/e_dipn53.pdf. HONG KONG TAX ALERT. ISSUE 5 | Mar 2017.

https://assets.kpmg

Hong Kong Tax alert – 3 March 2017 (2017 Issue No. 5 ... - EY

Last week, the Inland Revenue Department (IRD) issued Departmental Interpretation and Practice Notes No. 53 (DIPN 53) setting out its views ...

https://www.ey.com

Inland Revenue - Hkicpa

Inland Revenue Department ("IRD")'s Departmental Interpretation and Practice. Notes No. 5 (revised) ("DIPN 5") state that the definition is in ...

https://www.hkicpa.org.hk

IRD : Departmental Interpretation and Practice Notes

... IRD will advise such persons by e-mail whenever a new DIPN is issued. .... under section 19(1E) of the Stamp Duty Ordinance, Cap.117, 25 January 2000. 5.

https://www.ird.gov.hk

IRD : Profits Tax

... is allowed to deduct that expenditure over a period of 5 years in equal ... DIPN 5 (Revised) : Profits tax deductions · DIPN 49 (Part A) : Profits ...

https://www.ird.gov.hk

What's New - Ird

5 (Revised) DIPN 53 has been updated to set out the Department's interpretation and practice on the provisions relating to the accelerated tax deduction.

https://www.ird.gov.hk

利得稅 - Ird

5. 此外,根據該條例第15(1)條,有部分本應無須課稅的款. 項,須當作是因在港經營某行業、專業或業務而在香港產生或得. 自香港的收入,因而須要繳付利得稅。

https://www.ird.gov.hk

稅務局: 釋義及執行指引 - Ird

2006年2月. 5. 釋義及執行指引編號5的英文版已經發出,請瀏覽本局英文網頁。 6. 釋義及執行指引編號6的英文版已經發出,請瀏覽本局英文網頁。

https://www.ird.gov.hk

香港稅務通訊 - EY

此外,DIPN 52 表示,在“集團內部融資業務”過程中,企業財資中心可從非相聯 ... 客戶也可参考我們的香港稅務通訊--2016年5月27日(2016年第9期) ...

https://www.ey.com