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| Dec 2007 |
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In this issue, we look at the following topics:
- Interpretation of the comprehensive double tax arrangement between Hong Kong and mainland China
- Departmental Interpretation and Practice Notes No.44 (Revised) and Guo Shui Han [2007] No.403
- Comprehensive double taxation agreement between Hong Kong and Luxembourg
- Source of profits - A continuous battle for the Hong Kong Inland Revenue Department and taxpayers
- Kim Eng Securities (Hong Kong) Limited v CIR
- ING Baring Securities (Hong Kong) Limited v CIR
- Board of Review Case No.D43/06
- Application of the anti-avoidance provisions - What is the view of the highest authority in the judiciary?
- CIR v Tai Hing Cotton Mill (Development) Limited
- HIT Finance Limited v CIR and HongKong International Terminals Limited v CIR
- Court cases
- Common Empire Limited v CIR
- Zeta Estates Limited v CIR
- CIR v Indosuez W I Carr Securities Limited
- Yau Wah Yau v CIR
- Lee Y.S. & Yeung Y.C. v CIR
- Board of Review ("BOR") cases
- BOR case No.D60/06
- BOR case No.D71/06
- Revised Departmental Interpretation and Practice Notes No.10 - The charge to salaries tax
- 2007/08 Budget proposals
- PricewaterhouseCoopers ranked No.1 firm in Asia
| Get Your Copy Here
Read more by downloading our Hong Kong Tax Update - Dec 2007 (pdf file, 420KB) for your reference.
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