| Case No. |
Provision of the I.R.O.
in respect of which ruling applies |
Index |
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sections 19C and 61B |
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Change in shareholding |
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Treatment of losses |
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Utilization of losses to avoid tax |
|
| |
section 18E |
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Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business before 1
April 1974 |
|
| |
section 14 |
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Source of profits ¡V trading |
|
| |
sections 14 and 61A |
| |
Sale of business |
| |
Capital or revenue receipts |
| |
Applicability of section 61A |
|
| |
sections 16 and 22(3) |
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Deductibility of certain expenses |
| |
Assessment of partnership |
|
| |
sections 19C and 61A |
| |
Business restructuring |
| |
Treatment of losses |
| |
Applicability of section 61A |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
sections 14, 16 and 23(1)(a) |
| |
A life insurance corporation |
| |
Whether sum received is "premium
from life insurance premium" |
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Deductibility of certain expenses |
| |
Ascertainment of assessable profits |
|
| |
section 14 |
| |
Source of profits ¡V trading |
| |
Profits not eligible for apportionment |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 14 |
| |
Whether the non-resident person
carried on business in Hong Kong through an agent |
| |
Source of profits ¡V trading |
|
| |
section 20(2) |
| |
Tax liability of certain non-resident
person |
|
| |
section 19C(4) |
| |
Treatment of losses upon merger |
|
| |
section 14 |
| |
Whether the non-resident person
carried on business in Hong Kong through an agent |
| |
Source of profits ¡V service income |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 and entities commencing business before 1
April 1974 |
|
| |
section 14 |
| |
Source of profits ¡V manufacturing |
| |
Apportionment of profits on 50:50 basis |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
sections 8 and 9(1) |
| |
Employee's share-based benefits |
|
| |
section 14 |
| |
Source of profits ¡V service
income |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
sections 8 and 9 |
| |
Severance payment received
by employee |
| |
Employer's obligations |
|
| |
section 14 |
| |
Whether carrying on a trade,
profession or business in Hong Kong |
| |
Source of profits ¡V service income |
|
| |
section 20(2) |
| |
Tax liability of certain non-resident
person |
|
| |
sections 14(1), 16(1), 16(1)(ga),
16F(1), 16G(1), 18F(1), 33A(1), 34(1), 34(2), 39B(1) and 39B(2) |
| |
Contracts deemed as leases
under HKAS17 and HKFRS-Int 4 |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 and entities commencing business before 1
April 1974 |
| |
Applicability of section 61A |
|
| |
section 14 |
| |
Source of profits ¡V service
income |
|
| |
sections 23B(3) and 23B(12) |
| |
Chargeability of charter hire
income |
|
| |
sections 9(1) and 52 |
| |
Employee's share-based benefits
|
| |
Employer's obligations |
|
| |
sections 8, 9 and 16(1) |
| |
Employee's share-based benefits |
| |
Deductibility of contribution by employer |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 14 |
| |
Source of profits ¡V service
income |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 and entities commencing business before 1
April 1974 |
| |
Applicability of section 61A |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business before 1
April 1974 |
|
| |
section 14 |
| |
Source of profits ¡V trading |
|
| |
sections 14 and 20(2) |
| |
Whether carrying on a trade,
profession or business in Hong Kong |
| |
Tax liability of certain non-resident
person |
|
| |
section 14 |
| |
Source of profits ¡V service
income |
|
| |
section 14 |
| |
Source of profits ¡V service
income |
|
| |
sections 14(1), 15(1)(c), 15(2), 61
and 61A |
| |
Whether profits from business |
| |
Whether deemed trading receipts |
| |
Applicability of sections
61 and 61A |
|
| |
sections 14 and 16 |
| |
Source of profits ¡V trading |
| |
Deductibility of associated expenses |
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 |
|
| |
sections 14 and 15(1)(f) |
| |
Source of interest income
|
|
| |
section 18E |
| |
Change of accounting date |
| |
Entities commencing business on or after
1 April 1974 and entities commencing business before 1 April 1974 |
| |
Applicability of section 61A |
|