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Article: Case No. D7/14

TitleCase No. D7/14
Authors
Chow, WS
Issue Date2015
PublisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm
Citation
Inland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 2, p. 436-457 How to Cite?
Description(2014/15) Profits tax – depreciation allowance – plant and machinery used by another person wholly outside Hong Kong – whether appellant’s operation done in Hong Kong – whether plant and machinery entitled to depreciation allowance – whether adverse costs order be imposed – sections 2, 14, 16, 16G, 17, 18F, 36, 37A, 39B, 39E, 64, 68(4) and 70 of the Inland Revenue Ordinance (‘IRO’).
Panel: Chow Wai Shun (chairman), Chan Yue Chow and Liu Kin Sing
Persistent Identifierhttp://hdl.handle.net/10722/256100

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2018-07-17T08:44:52Z-
dc.date.available2018-07-17T08:44:52Z-
dc.date.issued2015-
dc.identifier.citationInland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 2, p. 436-457-
dc.identifier.urihttp://hdl.handle.net/10722/256100-
dc.description(2014/15) Profits tax – depreciation allowance – plant and machinery used by another person wholly outside Hong Kong – whether appellant’s operation done in Hong Kong – whether plant and machinery entitled to depreciation allowance – whether adverse costs order be imposed – sections 2, 14, 16, 16G, 17, 18F, 36, 37A, 39B, 39E, 64, 68(4) and 70 of the Inland Revenue Ordinance (‘IRO’).-
dc.descriptionPanel: Chow Wai Shun (chairman), Chan Yue Chow and Liu Kin Sing-
dc.languageeng-
dc.publisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm-
dc.relation.ispartofInland Revenue Board of Review Decisions-
dc.titleCase No. D7/14-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros250057-
dc.identifier.volume29-
dc.identifier.issuesuppl. 2-
dc.identifier.spage436-
dc.identifier.epage457-
dc.publisher.placeHong Kong-

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