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1. www.elegislation.gov.hk › hk › cap112ACap. 112A Inland Revenue Rules - e-Legislation

   www.elegislation.gov.hk › hk › cap112A

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   Inland Revenue Rules. (Cap. 112, section 85) [22 August 1947] (Format changes— E.R. 1 of 2017) 1. Citation. These rules may be cited as the Inland Revenue Rules. Rates of Depreciation. 2. Rates of depreciation. (1) For the purpose of the Ordinance, the expression. machinery or plant. ( 機械或工業裝置.

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     Inland Revenue Rules (Cap. 112A)

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   • Inland Revenue Rules

     Inland Revenue Rules (Cap. 112, section 85) [22 August ...

   • 《稅務規則》 Inland Revenue Rules

     The amendments made to rules 3 and 5 by the Inland ...

2. www.elegislation.gov.hk › hk › cap112A!enInland Revenue Rules - e-Legislation

   www.elegislation.gov.hk › hk › cap112A!en

   Inland Revenue Rules (Cap. 112, section 85) [22 August 1947] (Format changes E.R. 1 of 2017) 1. Citation These rules may be cited as the Inland Revenue Rules. Rates of Depreciation 2. Rates of depreciation (1) For the purpose of the Ordinance, the

3. www.elegislation.gov.hk › hk › cap112A《稅務規則》 Inland Revenue Rules - e-Legislation

   www.elegislation.gov.hk › hk › cap112A

   The amendments made to rules 3 and 5 by the Inland Revenue (Amendment) (No. 2) Ordinance 2016 (12 of 2016) apply only in ascertaining the profits in respect of which a person is chargeable to tax under Part 4 of the Ordinance—.

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4. www.ird.gov.hk › eng › pdfDepartmental Interpretation And Practice Notes - No

   www.ird.gov.hk › eng › pdf

   “machinery or plant”. However, section 40 of the Ordinance and Rule 2 of the Inland Revenue Rules provide assistance in determining what constitutes “machinery or plant” for the purposes of making depreciation allowances. The following points are pertinent in

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5. www.ird.gov.hk › eng › pdfDepartmental Interpretation And Practice Notes - No

   www.ird.gov.hk › eng › pdf

   First Part of the Table annexed to Rule 2 of the Inland Revenue Rules as is used specifically and directly for any manufacturing process

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6. www.pwc.com › gx › enTax Insights from Transfer Pricing Hong Kong issues guidance ...

   www.pwc.com › gx › en

   Establishments (PEs) of non-residents into the Inland Revenue Ordinance (IRO). This is via the new Section 50AAK (otherwise known as transfer pricing “Rule 2”). Rule 2 is the effective adoption of the Organisation for Economic Co-operation and Development’s

7. www.ird.gov.hk › eng › pdfA Brief Guide To Taxes Administered By The Inland Revenue ...

   www.ird.gov.hk › eng › pdf

   Subject to section 50AAK (i.e. Rule 2: Separate enterprises principle for attributing income or loss of nonHong Kong resident person) of the IRO, w- here the accounts of a nonresident - (other than a financial institution) whose head office is outside Hong Kong