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Article: Case No. D19/09

TitleCase No. D19/09
Authors
Chow, WS
Issue Date2010
PublisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm
Citation
Inland Revenue Board of Review Decisions, 2010, v. 24 n. suppl. 1, p. 483-506 How to Cite?
Description(2009-10) Profits tax – offshore profits claimed – whether arrangement with Mainland subsidiary one of processing or sale and purchase – 50:50 apportionment – depreciation allowance in respect of offshore plant and machinery – sections 14, 16, 16G, 18, 39B, 39E and 70A of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes No 21 (‘DIPN 21’).
Panel: Chow Wai Shun (chairman), John C Poon and Kelvin T Y Wong
Persistent Identifierhttp://hdl.handle.net/10722/256095

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2018-07-17T08:06:54Z-
dc.date.available2018-07-17T08:06:54Z-
dc.date.issued2010-
dc.identifier.citationInland Revenue Board of Review Decisions, 2010, v. 24 n. suppl. 1, p. 483-506-
dc.identifier.urihttp://hdl.handle.net/10722/256095-
dc.description(2009-10) Profits tax – offshore profits claimed – whether arrangement with Mainland subsidiary one of processing or sale and purchase – 50:50 apportionment – depreciation allowance in respect of offshore plant and machinery – sections 14, 16, 16G, 18, 39B, 39E and 70A of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes No 21 (‘DIPN 21’).-
dc.descriptionPanel: Chow Wai Shun (chairman), John C Poon and Kelvin T Y Wong-
dc.languageeng-
dc.publisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm-
dc.relation.ispartofInland Revenue Board of Review Decisions-
dc.titleCase No. D19/09-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros168935-
dc.identifier.volume24-
dc.identifier.issuesuppl. 1-
dc.identifier.spage483-
dc.identifier.epage506-
dc.publisher.placeHong Kong-

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