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Decision
No
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PROFITS TAX -
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Assessment to additional tax─s.
82A
of the Inland Revenue Ordinance─penalty assessment─tax undercharged─reasonable excuse─whether
additional tax excessive
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D3/82
(PDF file) |
SALARIES TAX -
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Income arising in or
derived from Hong Kong─s. 8(1) of the Inland Revenue Ordinance─employee working on assignment outside
Hong Kong─ whether source of salary relevant
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D7/82
(PDF file) |
Allowance received in
lieu of free quarters─s. 9(1) of the Inland Revenue Ordinance─employee receiving housing allowance in lieu
of free accommodation─whether allowance additional emolument or
rental refund
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D8/82
(PDF file) |
Employee of Overseas Corporation─whether s. 8(1) or s. 8(
1A
) of the Inland Revenue Ordinance applies─employee of Overseas
Corporation assigned to Hong Kong─salary paid part in Hong Kong
and part in U.S.─duties performed outside Hong Kong for
subsidiaries of employer─whether two separate contracts of
employment─ whether right of apportionment of salary in respect
of services performed in and outside Hong Kong
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D11/82
(PDF file) |
Employee of U.K. public authority assigned to work
for Hong Kong company─exclusion under s. 8(2)(h)─cost of services to Hong
Kong company reimbursed by U.K. Secretary of State for
Industry─whether employee in temporary service of U.K.
Government receiving emoluments from that Government
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D12/82
(PDF file) |
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