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Publications and Press Releases : Advance Ruling Cases

Advance Ruling Cases

Rulings are published for general reference only. Caution should be exercised in relying upon the rulings. Reference can only be made to a ruling if the facts are identical to the proposed transactions. To that end it should be borne in mind that similar transactions often have different facts. If there are any doubts as to the similarity of the proposed transactions the taxpayer should request a ruling. Caution should also be exercised to ensure that the relevant provisions of the Ordinance or the relevant case law interpretation and practice of those provisions have not changed as the Inland Revenue Department is bound to apply the current taxation law. Similarly, a ruling may no longer be appropriate if an administrative practice outlined therein turns out to be used as a tax avoidance device.

In order to protect taxpayer confidentiality, the Department will edit the selected rulings prior to publication. Accordingly, all information that may enable identification of the taxpayer will be removed from the edited version.

The Department will not update the rulings published on the website to reflect any subsequent changes of the tax law.

Case No.
Provision of the I.R.O. in respect of which ruling applies
sections 19C and 61B
section 18E
section 18E
section 14
sections 14 and 61A
sections 16 and 22(3)
sections 19C and 61A
section 14
sections 14, 16 and 23(1)(a)
section 14
section 14
section 14
section 14
section 20(2)
section 19C(4)
section 14
section 18E
section 18E
section 14
section 18E
section 14
sections 8 and 9(1)
section 14
section 18E
sections 8 and 9
section 14
section 20(2)
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)
section 18E
section 14
sections 23B(3) and 23B(12)
sections 9(1) and 52
sections 8, 9 and 16(1)
section 14
section 14
section 14
section 14

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2003 | Important notices | Privacy policy Last revision date: 20 November 2008