玛泽对有关香港税法的评论
Since our last Hong Kong tax news on the above subject, there are further development on the Hong Kong tax treaty network.
財政司司長曾俊華今天向立法會發表了他任內第五份財政預算案，亦是本屆政府最後一份預算案。
Prior to the Inland Revenue (Amendment) (No. 3) Ordinance 2011, capital expenditure incurred by taxpayers to purchase intellectual property rights (“IPR”) would only be tax deductible if the IPR concerned were patent rights and rights to any know-how, the deduction of which is governed by Section 16E of the Inland Revenue Ordinance (“IRO”).
Since the commencement of the Inland Revenue (Amendment) Ordinance 2010 which enables Hong Kong to adopt The Organisation for Economic Co-operation and Development (“OECD”) 2004 version of Exchange of Information (EoI) Article, Hong Kong has been working very hard to expand its treaty network
