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=Inland Revenue Ordinance=

Profits tax

 * S14 Scope of charge, any person carrying on trade, profession or business in Hong Kong and the assessable profits arising in or derived from Hong Kong.
 * Non-resident, for exampe royalty income for withholding tax
 * Consignment sale
 * Artists and Sportmen, commercial events in Hong Kong.
 * profit are arising in or derived from Hong Kong, DIPN 21
 * Operations test
 * Contract effected test - trade profit.
 * Provision of credit test s15(1)(f) - interest income.
 * Badges of trade, trade and capital assest
 * Totality of facts with evidence:
 * 1) Subject matter of the realization
 * 2) Length of period of ownership
 * 3) Frequency of similar transactions
 * 4) Additional work done on asset sold
 * 5) Circumstances leading to the disposal
 * 6) Motive, chang of intention
 * 7) Accounting classification
 * PE - IRR 5, Central management and control
 * Doing business through agents:
 * 1) Common agent
 * 2) Independent agent
 * 3) Dependent agent
 * 4) Branch
 * 5) Subsidiary

Property tax

 * Letting or sub-letting by a corporation
 * Sub-letting by any other person.

Double tax agreement

 * Double Tax Agreement
 * Double taxation
 * DIPN 32
 * DIPN 44
 * Tax credit
 * Double taxation relief

DIPN

 * DIPN 21
 * DIPN 39
 * DIPN 44

Also see

 * Assessable profits
 * Burden of proof is required by taxpayers.
 * Question of facts