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.

財政司司長曾俊華於2008年2月27日，向立法會（“立法會”）提出了2008/09年度政府財政預算案。