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Decision
No
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PROFITS TAX -
|
|
Assessment to additional tax—s.
82A
of the Inland Revenue Ordinance—penalty assessment—tax undercharged—reasonable excuse—whether
additional tax excessive
|
D3/82
(PDF file) |
SALARIES TAX -
|
|
Income arising in or
derived from Hong Kong—s. 8(1) of the Inland Revenue Ordinance—employee working on assignment outside
Hong Kong— whether source of salary relevant
|
D7/82
(PDF file) |
Allowance received in
lieu of free quarters—s. 9(1) of the Inland Revenue Ordinance—employee receiving housing allowance in lieu
of free accommodation—whether allowance additional emolument or
rental refund
|
D8/82
(PDF file) |
Employee of Overseas Corporation—whether s. 8(1) or s. 8(
1A
) of the Inland Revenue Ordinance applies—employee of Overseas
Corporation assigned to Hong Kong—salary paid part in Hong Kong
and part in U.S.—duties performed outside Hong Kong for
subsidiaries of employer—whether two separate contracts of
employment— whether right of apportionment of salary in respect
of services performed in and outside Hong Kong
|
D11/82
(PDF file) |
Employee of U.K. public authority assigned to work
for Hong Kong company—exclusion under s. 8(2)(h)—cost of services to Hong
Kong company reimbursed by U.K. Secretary of State for
Industry—whether employee in temporary service of U.K.
Government receiving emoluments from that Government
|
D12/82
(PDF file) |
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