You will find here all the Hong Kong Tax newsletters released in 2010 and 2011.
Dec. 2011 - Tax incentives for acquisition of Intellectual Property Rights
Prior to the Inland Revenue (Amendment) (No. 3) Ordinance 2011, capital expenditure incurred by taxpayers to purchase intellectual property rights (“IPR”) would only be tax deductible if the IPR concerned were patent rights and rights to any know-how, the deduction of which is governed by Section 16E of the Inland Revenue Ordinance (“IRO”).
Jan 2010 - Inland Revenue Ordinance
The Legislative Council (“Lego”) passed the Inland Revenue (Amendment) (No. 3) Bill 2009
(“The Bill”) on 6 January 2010 which has become the Inland Revenue (Amendment) Ordinance
2010 (the Amendment Ordinance”) and was published in the gazette on 15 January 2010.
(“The Bill”) on 6 January 2010 which has become the Inland Revenue (Amendment) Ordinance
2010 (the Amendment Ordinance”) and was published in the gazette on 15 January 2010.