列印

第2冊第1增訂本

出版日期:1984年8月

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已出版的個案摘要

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  案件編號 下載
利得稅    

Sale of denim and the sale of shipment quotas outside Hong Kong—s. 14 of the Inland Revenue Ordinance—source of profits—whether arising in or derived from Hong Kong   [英文案例]

D15/82 下載 D15/82 (DOC) - 英文本 下載 D15/82 (PDF) - 英文本
物業税    

Flat partly let—owner occupied flat part let—assessable value—whether owner occupied portion exempt   [英文案例]

D18/82 下載 D18/82 (DOC) - 英文本 下載 D18/82 (PDF) - 英文本
薪俸稅    

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—failure to inform Commissioner pursuant to s. 51(2)—tax not charged—reasonable excuse—whether additional tax excessive   [英文案例]

D1/83 下載 D1/83 (DOC) - 英文本 下載 D1/83 (PDF) - 英文本

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—husband understating wife's income—reasonable excuse   [英文案例]

D2/83 下載 D2/83 (DOC) - 英文本 下載 D2/83 (PDF) - 英文本

Income arising in or derived from Hong Kong—s. 8(1) of the Inland Revenue Ordinance—employee of foreign corporation recruited and residing in Hong Kong by regional office located in Hong Kong—whether income arose in or derived from Hong Kong   [英文案例]

D20/82 下載 D20/82 (DOC) - 英文本 下載 D20/82 (PDF) - 英文本
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