China

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Service: Tax

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Type: Publication series, Regulatory update

Date: 8/31/2010

China - Issues and insights - Articles and publications - Newsletters - Tax alert

Departmental Interpretation and Practice Note No. 40 - the deductibility of prepayments

Tax alert - Issue 22, August 2010

The Inland Revenue Department (IRD) recently issued a revised version of Departmental Interpretation and Practice Note No. 40 (DIPN 40) clarifying which accounting standards are acceptable for the preparation of financial statements for a foreign company lodging profits tax returns in Hong Kong.

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