Three New Types of Specified Intellectual Property Rights Now Eligible for Tax Deductions The Inland Revenue (Amendment) (No. 5) Ordinance 2018 has recently been enacted to grant tax deductions for three new types of specified intellectual property rights (“IPRs”),...
This article reviews the cases published in Volume 33 of the Inland Revenue Board of Review Decisions and its First Supplement. There are five cases on salaries tax and personal assessment, four cases concerning profits tax, and three penalty tax cases. All the...
