section 16e iro

Ordinance (“IRO”), tax deduction is provided for revenue expenditure incurred for producing ... the Hong Kong patent und...

section 16e iro

Ordinance (“IRO”), tax deduction is provided for revenue expenditure incurred for producing ... the Hong Kong patent under the existing section 16E of the IRO. ,Section 16E. Meaning of patent rights, know-how. 30. Allowable deduction. 31. For use in Hong Kong. 33. Apportionment of the expenditure. 34. Purchase of ...

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section 16e iro 相關參考資料
Cap. 112 Inland Revenue Ordinance - Hong Kong e-Legislation

Deduction under section 16E or 16EA not allowable under certain circumstances; 16F. Expenditure on building refurbishment; 16G. Capital expenditure on the ...

https://www.elegislation.gov.h

CB(1)243710-11(01) Tax Deduction for Capital Expenditure Incurred ...

Ordinance (“IRO”), tax deduction is provided for revenue expenditure incurred for producing ... the Hong Kong patent under the existing section 16E of the IRO.

https://www.legco.gov.hk

Departmental Interpretation And Practice Notes - No.5

Section 16E. Meaning of patent rights, know-how. 30. Allowable deduction. 31. For use in Hong Kong. 33. Apportionment of the expenditure. 34. Purchase of ...

https://www.ird.gov.hk

DIPN 49 (Part A) : Profits tax deduction of capital expenditure on ...

industries, section 16E was added to the Inland Revenue Ordinance (Cap. 112) ... condition imposed by section 16E(1) on the deduction for patent rights and.

https://www.ird.gov.hk

franchise fee - Gov HK

The Board also found that the franchise fee was paid to obtain the grant of a non-exclusive licence to sue the store, the trademarks, etc. Section 16E of the IRO.

https://www.info.gov.hk

Issued for the House Committee - 立法會

know-how specified under sections 16E and 16EA of the Inland Revenue. Ordinance (Cap. 112) ("IRO") (hereafter referred to as "the existing ...

https://www.legco.gov.hk

News Flash - PwC HK

The legislation introduces three new sections to the IRO, namely sections 16EA, ... legislation also amends existing section 16E that governs the deduction of ...

https://www.pwchk.com

Profits Tax - patent right, trademark etc. - 飛鴻稅務顧問

Section 16E of Inland Revenue Ordinance allows full deduction for the expenditure incurred for acquiring patent rights or rights to any know-how for earning ...

http://www.rytc.com.hk

VOLUME 31 INLAND REVENUE BOARD OF REVIEW DECISIONS ...

16E, 19C, 33, 41, 42, 61, 70A and 79 of the Inland Revenue Ordinance ('IRO') ... Regarding the DPA, according to section 33(1) of the IRO, DPA should not.

http://www.info.gov.hk

《税務條例》 Inland Revenue Ordinance - Hong Kong e-Legislation

Deduction under section 16E or 16EA not allowable under certain circumstances. 4-216. 16F. Expenditure on building refurbishment. 4-232.

https://www.elegislation.gov.h