尋找
Results: 35 使用者 1832 文件
17/10/2015page
Oct 2010 - HK Tax Newsletter 06
France, Hong Kong signed the long-awaited Comprehensive Double Taxation Agreement
17/10/2015page
July 2010 - Hong Kong Taxtechnical update
An Update on Yue Yuen Marketing Co Ltd & Ors v CIR
17/10/2015page
2010-2011 Hong Kong Tax Newsletters
You will find here all the Hong Kong Tax newsletters released in 2010 and 2011.
17/10/2015page
2015年5月刊 - 與南非和阿聯酋簽訂全面性避免雙重課稅協定
BACKGROUND On 15 May 2015, 2 orders made by the Chief Executive were gazetted to implement the Comprehensive Agreements for the Avoidance of Double Taxation (“CDTAs”) with South Africa and the United Arab Emirates (“UAE”) that were signed in October 2014 and November 2014 respectively. The CDTAs will enter into force after both Hong Kong and the treaty partners have completed their ratification procedures.
17/10/2015page
2015年4月刊 - 香港建議將離岸基金免稅擴展至私募股權
Hong Kong is a major international financial centre (“IFC”). Financial service industry is one of the four pillar industries which have been a driving force of Hong Kong’s economic growth for years. Fund and asset management business is an important component and a fast- growing area in financial service industry.
17/10/2015page
2015年3月刊 - 香港終審法院判定納稅人的權利應在六年期限內受到保護
In December 2014, the Court of Final Appeal (“CFA”) handed down its judgment in Aviation Fuel Supply Company (“AFSC”) v. the Commissioner of Inland Revenue (“CIR”), upholding the decision of the Court of Appeal (“CoA”) in rejecting the CIR’s contention that balancing charge should be imposed on AFSC.
17/10/2015page
2014年10月刊 - 金融賬戶涉稅信息自動交換
The Organization for Economic Co-operation and Development (“OECD”) took an important step towards greater transparency by releasing a full version of a new global standard for exchange of information between jurisdictions: Standard for Automatic Exchange of Financial Account Information in Tax Matters* (“the New Standard”) on 21 July 2014.
17/10/2015page
2014年9月刊 - 香港和6個北歐國家之間的稅務信息交換協議
On 22 August 2014, Hong Kong signed Tax Information Exchange Agreements (“TIEAs”) with six Nordic jurisdictions, namely Denmark, The Faroes, Greenland, Iceland, Norway and Sweden. As of today, Hong Kong has now signed seven TIEAs, including the first one with the United States.
17/10/2015page
2014年6月-一審法院就納稅人的更正錯誤權利進行裁決
2014年3月28日，一審法院（“ CFI”）公佈其對於譽銘實業有限公司（“譽銘”）訴稅務局局長（“CIR”）一案的判決。
17/10/2015page
2014年7月刊 - 與韓國簽訂全面稅收協定
Hong Kong concluded its 30th comprehensive double taxation agreement (“CDTA”) by signing with Korea on 8 July 2014.
17/10/2015page
Dec. 2013 - Latest view of the Inland Revenue Department on waiver of debt
The Hong Kong Institute of Certified Public Accountants (HKICPA) holds annual meetings with the Inland Revenue Department (“IRD”) to exchange views to clarify interpretation of practical tax issues which are of interests to taxpayers.
17/10/2015page
Nov. 2013 - Holding over of 2013/14 provisional tax
For taxpayers having financial difficulties due to fall in earnings, other than having the tax paid by instalments or making borrowings, it may also be a solution to have the 2013/14 provisional tax wholly or partly held over.
17/10/2015page
Nov. 2013 (special issue) - Nice Cheer!
The Court of Final Appeal (“CFA”) handed down its judgment in Nice Cheer Investment Limited (“Nice Cheer”) v Commissioner of Inland Revenue (“CIR”) on 12 November 2013, confirming the lower courts’ decision that unrealised gains in respect of Hong Kong listed securities being held for trading were not “profits” chargeable to tax in Hong Kong.
17/10/2015page
Oct. 2013 - Case study: Section 82 of the Inland Revenue Ordinance
The Government has issued a press release concerning a case under Section 82 of the Inland Revenue Ordinance (“IRO”). A former Senior System Engineer of a bank was convicted on four charges of evading property tax and salaries tax by omitting to report rental income and making false statements in connection with claims for deduction of home loan interest.
17/10/2015page
Aug. 2013 - Late filing consequences for overdue tax profits
Under the 2012/13 block extension scheme, the extended due date for filing the 2012/2013 profits tax return for corporations and partnership businesses with accounting year end dates falling within 1 to 31 December 2012 was 15 August 2013, which has just lapsed. If you have missed this deadline, what may be the consequences?
17/10/2015page
Jun. 2013 - Application for certification of resident status
Hong Kong has concluded twenty-nine Comprehensive Double Taxation Agreements ("CDTAs") as of the date of this newsletter, with another ten CDTAs being under negotiation with the respective countries / territories.
17/10/2015page
2013年5月刊──香港稅務資料交換安排的進一步發展
我們於瑪澤2012年4月份的香港稅務新聞通訊中曾提及經濟合作與發展組織稅務透明化及有效交換資料全球論壇（“全球論壇”）已就香港實施資料交換是否能達國際標準完成了第一階段的成員相互評估, 並巳於2011年10月發表了該份報告。
17/10/2015page
2013年3月刊──衣架商就國內使用的模具申請扣稅遭上訴法院駁回
上訴法院就衣架商Braitrim (Far East) Limited（“BFEL”）一案作出了判決，維持稅務上訴委員會的決定，即BFEL提供模具給其在中國的承包製造商的安排構成“租約”。
17/10/2015page
2013年2月刊──香港分別與加拿大和義大利簽訂全面性避免雙重課稅協定
香港分別在2012年11月11日和2013年1月14日與加拿大和義大利簽訂了全面性避免雙重課稅協定。這是香港簽訂的第26份和第27份全面性避免雙重課稅協定(“協定”)。