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| Dec 2006 |
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In this issue, we look at the following topics:
- Comprehensive double tax arrangement between Hong Kong and mainland China
- Profits tax exemption for offshore funds and revised Departmental Interpretation and Practice Notes No.43
- Consultation document on proposed tax reform and Goods and Services Tax
- Court cases
- Lam Soon Trademark Limited v CIR
- ING Baring Securities (Hong Kong) Limited v CIR
- CIR v Indosuez W I Carr Securities Limited
- Kim Eng Securities (Hong Kong) Limited v CIR
- Zeta Estates Limited v CIR
- CIR v Common Empire Limited
- CIR v Elliot, Stewart William George
- Yau Wah Yau v CIR
- Revised Departmental Interpretation and Practice Notes No.15 with focus on anti-avoidance provisions and tax deduction on plant and machinery used in the PRC
- 2006/07 Budget proposals
- PricewaterhouseCoopers ranked No.1 firm in Asia!
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Get Your Copy Here
Read more by downloading our Hong Kong Tax Update - Dec 2006 (pdf file, 698KB) for your reference.
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