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Departmental Interpretation and Practice Notes. 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 ...
釋義及執行指引. 由 2002 年 4 月 1 日起，稅務局只會在網上發布釋義及執行指引。. 只要確認了資料來源，而且不會發布與複製這些資料作商業用途，市民可從網上下載指引。. 此外，在發出新的釋義及執行指引時，稅務局會以電郵通知每一位稅務代表及其他有關 ...
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 enhanced tax deduction for Type B expenditure is a two-tiered deduction regime. The deduction is 300% for the first $2 million of the aggregate amount of Type B expenditure, and 200% for the remaining amount. The rates of enhanced tax deduction would apply uniformly across all enterprises regardless of their scale.
These notes are issued for the information of taxpayers and their tax representatives. They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication. Taxpayers are reminded that their right of objection against the assessment and their right of appeal to the Commissioner, the Board of ...
Before the enactment of the Inland Revenue (Amendment) (No. 2) Ordinance 2016 (the 2016 Amendment (No. 2) Ordinance), interest deduction rules were relatively less favourable for multinational corporations to engage in intra-group borrowing and lending of funds with other associated corporations outside Hong Kong.
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 ...
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。
Revised DIPN 39 on taxation of digital economy, e-commerce and digital assets. On 27 March 2020, the Hong Kong Inland Revenue Department (“IRD”) published a revised version of Departmental Interpretation and Practice Notes No. 39 – Profits Tax Digital Economy, Electronic Commerce and Digital Assets (“Revised DIPN 39”) addressing ...
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
