• Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 1/17/2012

New deductions for capital expenditure on the purchase of copyrights, registered designs and registered trade marks 

Tax alert - Issue 1, January 2012


The Inland Revenue (Amendment)(No. 3) Ordinance was gazetted on 16 December 2011 and enacts the 2010-11 Budget initiative to allow a deduction for capital expenditure incurred on the purchase of specified intellectual property rights (IPRs).

Tax alert
Download Now
PDF files require Adobe Reader to view

Get in touch with KPMG China



Subscribe to receive email alerts or e-Newsletters from KPMG China when new updates are available.