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Article: 案件編號 D6/12

Title案件編號 D6/12
Case No. D6/12
Authors
Chow, WS
Issue Date2013
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, 2013, v. 27 n. suppl. 1, p. 241-254 How to Cite?
DescriptionPersonal assessment [Decision in Chinese] - 個人入息課稅 – 父母免稅額 – 「通常在香港居住」的定義 – 受養人「通常在香港居住」的條件有否剝奪或限制受養人選擇居住地的自由和權利及違反人權法或憲法 – 受養人在有關課稅年度是否通常在香港居住 – 《稅務條例》（第112章）第30(1)，66(1)，66(1A)及68(4)條（「下稱《稅例》」） . Panel: Chow Wai Shun (chairman), Timothy Shen Ka Yip and Yeung Eirene.
Persistent Identifierhttp://hdl.handle.net/10722/267123

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2019-01-31T09:10:10Z-
dc.date.available2019-01-31T09:10:10Z-
dc.date.issued2013-
dc.identifier.citationInland Revenue Board of Review Decisions, 2013, v. 27 n. suppl. 1, p. 241-254-
dc.identifier.urihttp://hdl.handle.net/10722/267123-
dc.descriptionPersonal assessment [Decision in Chinese] - 個人入息課稅 – 父母免稅額 – 「通常在香港居住」的定義 – 受養人「通常在香港居住」的條件有否剝奪或限制受養人選擇居住地的自由和權利及違反人權法或憲法 – 受養人在有關課稅年度是否通常在香港居住 – 《稅務條例》（第112章）第30(1)，66(1)，66(1A)及68(4)條（「下稱《稅例》」） . Panel: Chow Wai Shun (chairman), Timothy Shen Ka Yip and Yeung Eirene.-
dc.languagechi-
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.title案件編號 D6/12-
dc.titleCase No. D6/12-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros216795-
dc.identifier.volume27-
dc.identifier.issuesuppl. 1-
dc.identifier.spage241-
dc.identifier.epage254-
dc.publisher.placeHong Kong-

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