The Resource How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases

How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases

Label
How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases
Title
How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases
Creator
Subject
Language
eng
Summary
This article analyses four tax cases where the Inland Revenue Department successfully applied section 61A of the IRO (Inland Revenue Ordinance) and discusses the impact on the way the IRD will apply this section in the future
Citation source
In: Asia-Pacific journal of taxation. - Hong Kong. - Vol. 12 (2008), no. 1 ; p. 40-45
http://library.link/vocab/creatorName
  • Tsang, A
  • Wong, M. (Michael)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • anti-avoidance
Label
How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases
Instantiates
Publication
Label
How powerful are the general anti-avoidance provisions in Hong Kong? - an analysis of the Tai Hing, HIT, and other recent court cases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...