China

Details

  • Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 2/7/2013

Hong Kong manufacturers providing plant and equipment in the Mainland dealt a further blow 

Hong Kong Tax Alert - Issue 5, February 2013

 

The Court of Appeal in Baitrim (Far East) Limited v CIR upheld the Commissioner of Inland Revenue's disallowance of a claim by the Company for 'prescribed fixed assets' used in a manufacturing process in the Mainland.

 

Hong Kong Tax Alert
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