第21冊第2增訂本

application for case stated — proper question of law [英文案例]

法律問題的質疑 – 《稅務條例》第69(1) 條

late tax return — whether additional tax excessive — s 82A of the Inland Revenue Ordinance ("IRO") [英文案例]

子女免稅額 – 部份時間制敎育 – 無能力工作 – 《稅務條例》第31 (1)(b) 及 (c) 條

eligibility — permanent resident — meaning of ordinary residence - ss 41(1), ( 1A ), (4) and 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例]

manufacturing profits — locality of service income — concession on apportionment of profits — ss 2, 14(1), 66(1), 66(3) and 68(4) of the Inland Revenue Ordinance ("IRO") — DIPN21 [英文案例]

processing done by wholly owned subsidiary in PRC — agency relationship — contract processing or import processing — apportionment of profits — s 14 of the Inland Revenue Ordinance ("IRO") [英文案例]

介紹費 – 不予理會的交易 – 《稅務條例》第61條

實務及程序 – 上訴 – 缺席聆訊 – 《稅務條例》第68條

burden of making out a case — s 11B, 11C and 11D of the Inland Revenue Ordinance ("IRO") [英文案例]

onus wholly on the appellant to show the assessment appealed against is excessive or incorrect — assessment final and conclusive where no valid objection lodged within time — ss 68(4) and 70 of the Inland Revenue Ordinance ("IRO") [英文案例]

severance pay or special retention bonus — concession to exempt statutory severance payments — s 8(1) of the Inland Revenue Ordinance ("IRO") — s 31G (1) of the Employment Ordinance [英文案例]

the test whether a payment constitutes an inducement — whether or not the sum of money is a compensation for loss of employment — s 8(1)(a) and 9(1)(a) of the Inland Revenue Ordinance ("IRO") [英文案例]

款項性質是否受僱入息 – 款項性質是否賠償

款項有否在董事酬金中扣除 - 款項是否‘完全、純粹及必須為產生(董事酬金)而招致的’ – 《稅務條例》第12(1)(a)條