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With effect from 1 April 2002, Departmental Interpretation and Practice Notes (DIPNs) will only be published on the IRD website. Permission is given for the downloading of these materials from the website provided that the source of the information is acknowledged and that re-dissemination or reproduction is for a non-commercial purpose.
This Departmental Interpretation & Practice Notes No. 10 (“DIPN 10”) was first issued in January 1982 and revised in December 1987 after the High Court decision in Commissioner of Inland Revenue v.
The broad guiding principle is not a set of rules. A rule attaches a definite, detailed consequence to a detailed set of facts. It either applies to a given situation, or it does not so apply; there is no latitude in its application. A principle, relative to a rule, is broad, general and unspecific.
继香港转让定价法规于2018年7月13日颁布后，香港税务局于2019年7月19日发布了三份期待已久的《税务条例释义及执行指引》（“DIPN”），分别是：. 《税务条例释义及执行指引第60号》— 香港常设机构的利润归属。. 在出台这三份DIPN的同时，香港税务局还指出 ...
DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES (DIPN) No. 52 税务条例释义及执行指引・第52号 关于企业财资活动的征税制度 目录 序言 段落编号 背景 1
DIPN 58 还指出，香港税务局在合规检查中会审查香港实体是否已在规定 的期限内编制了转让定价文档，以及文档中的信息是否完整且准确。
The Hong Kong Inland Revenue Department (“IRD”) released its practice note regarding the research and development (“R&D”) tax concession in Hong Kong. DIPN 55 sets out the IRD’s interpretation of the R&D tax concession, the practical application of the
