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Article: Case No. D8/14
Title | Case No. D8/14 |
---|---|
Authors | |
Issue Date | 2015 |
Publisher | Board 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, 2015, v. 29 n. suppl. 2, p. 458-468 How to Cite? |
Description | (2014/15) Salaries tax – company directorship – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance – distinction between an office and an employment in salaries tax – whether or not the sum is from an office – whether or not the sum arose in or derived from Hong Kong. Panel: Chow Wai Shun (chairman), Mohan Datwani and Lam Ting Kwok Paul SC. |
Persistent Identifier | http://hdl.handle.net/10722/256101 |
DC Field | Value | Language |
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dc.contributor.author | Chow, WS | - |
dc.date.accessioned | 2018-07-17T08:49:15Z | - |
dc.date.available | 2018-07-17T08:49:15Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Inland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 2, p. 458-468 | - |
dc.identifier.uri | http://hdl.handle.net/10722/256101 | - |
dc.description | (2014/15) Salaries tax – company directorship – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance – distinction between an office and an employment in salaries tax – whether or not the sum is from an office – whether or not the sum arose in or derived from Hong Kong. | - |
dc.description | Panel: Chow Wai Shun (chairman), Mohan Datwani and Lam Ting Kwok Paul SC. | - |
dc.language | eng | - |
dc.publisher | Board of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm | - |
dc.relation.ispartof | Inland Revenue Board of Review Decisions | - |
dc.title | Case No. D8/14 | - |
dc.type | Article | - |
dc.identifier.email | Chow, WS: wschow@hkucc.hku.hk | - |
dc.identifier.authority | Chow, WS=rp01282 | - |
dc.description.nature | link_to_OA_fulltext | - |
dc.identifier.hkuros | 250058 | - |
dc.identifier.volume | 29 | - |
dc.identifier.issue | suppl. 2 | - |
dc.identifier.spage | 458 | - |
dc.identifier.epage | 468 | - |
dc.publisher.place | Hong Kong | - |