capital nature ird
capital nature is deductible in the manner specified under section 16F while renovation expenditure of a revenue nature is deductible under section 16(1)(e). 3 ... ,10. Timing of assessment. 11. Legal form and economic substance. 19. Capital / Revenue nature of the income. 23. Deduction of expenses. 27. Locality of profits. ,being expenditure of a capital nature. 15. Whether particular feasibility expenditure is capital or revenue in nature must be determined on the facts of any ... ,capital li limitatio not cons applicati. To qualif repairs a assessab carrying excluded. The capi mainten in nature. Capital e deprecia loss will and any availabil. ,As a generally accepted accounting principle, capital expenditure is not a ... be tax deductible because of the specific provisions in the Inland Revenue Ordinance: ... circulating capital to the other --- in fact, the distinction depends on the nature&nb, ... carried on in Hong Kong under the Inland Revenue Ordinance (I.R.O.) :- ... the cost of improvements and any expenditure of a capital nature; ...,The condition (c) under section 17 is disputable at times. On one hand, the IRD may contend that the expenditure is of a capital nature (non-deductible); on the ... ,Expenditure incurred in acquiring a domain name is capital expenditure and ... established by the courts such expenditure is of a one-off nature, gives rise to an ... ,downloaded from the Department's web site (www.ird.gov.hk). NOTES ... (q) profits of a capital nature or profits NOT arising in or derived from Hong Kong;. (r).
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 capital nature ird 相關參考資料
DEPARTMENTAL INTERPRETATION AND PRACTICE ... - Ird
capital nature is deductible in the manner specified under section 16F while renovation expenditure of a revenue nature is deductible under section 16(1)(e). 3 ... https://www.ird.gov.hk Departmental Interpretation And Practice Notes - No.42 - Ird
10. Timing of assessment. 11. Legal form and economic substance. 19. Capital / Revenue nature of the income. 23. Deduction of expenses. 27. Locality of profits. https://www.ird.gov.hk INCOME TAX – DEDUCTIBILITY OF FEASIBILITY ... - Ird
being expenditure of a capital nature. 15. Whether particular feasibility expenditure is capital or revenue in nature must be determined on the facts of any ... https://www.classic.ird.govt.n INTERPRETATION STATEMENT: IS 1203 INCOME TAX ... - Ird
capital li limitatio not cons applicati. To qualif repairs a assessab carrying excluded. The capi mainten in nature. Capital e deprecia loss will and any availabil. https://www.classic.ird.govt.n Profits Tax - Capital expenditure? - 飛鴻稅務顧問
As a generally accepted accounting principle, capital expenditure is not a ... be tax deductible because of the specific provisions in the Inland Revenue Ordinance: ... circulating capital to the othe... https://www.rytc.com.hk Profits Tax - IRD
... carried on in Hong Kong under the Inland Revenue Ordinance (I.R.O.) :- ... the cost of improvements and any expenditure of a capital nature; ... https://www.ird.gov.hk Section 17 of Inland Revenue Ordinance - 飛鴻稅務顧問
The condition (c) under section 17 is disputable at times. On one hand, the IRD may contend that the expenditure is of a capital nature (non-deductible); on the ... https://www.rytc.com.hk Website expenditure - deductibility (Questions we've been ... - Ird
Expenditure incurred in acquiring a domain name is capital expenditure and ... established by the courts such expenditure is of a one-off nature, gives rise to an ... https://www.classic.ird.govt.n 本附註及說明的中文版樣本可經表格傳真服務（電話號碼 ... - Ird
downloaded from the Department's web site (www.ird.gov.hk). NOTES ... (q) profits of a capital nature or profits NOT arising in or derived from Hong Kong;. (r). https://www.ird.gov.hk |