2008-2009 Hong Kong Tax Newsletters

The Commissioner of Inland Revenue (CIR) has issued a revised Departmental Interpretation and Practice Note No. 21: Locality of profits (DIPN) on 4 December 2009. This is extremely important to Hong Kong businesses as the question of source is fundamental to the taxation of profits.

财政司司长曾俊华于2008年2月27日，向立法会（“立法会”）提出了2008/09年度政府财政预算案。