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([removed]VOLUME 28 INLAND REVENUE BOARD OF REVIEW DECISIONS Case No. D54/12 Profits tax – depreciation allowance of assets of the factory set up in Mainland China – whether deductible as subcontracting fee – sect
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Document Date: 2014-04-28 05:38:41


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Company

REVIEW DECISIONS 2002 / REVIEW DECISIONS 10 / Inland Revenue / Mainland China / Mainland Factory / REVIEW DECISIONS / Company for the Taxpayer / Appellant / /

Country

China / /

Currency

USD / /

Event

M&A / /

Facility

Mainland Factory’s building / The Mainland Factory / Mainland Factory / /

IndustryTerm

machinery / elastic weaving products / manufacturing processes / manufacturing process / /

Person

Chi Chuen / Cissy K S Lam / Julia Pui-g Lau / Yip / Chan Siu Ying Shirley / Leung Lit On / /

Position

chairman / Commissioner / Deputy Commissioner / tax representative / /

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