中審眾環(香港)對有關香港稅法的評論。
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2015年3月刊 - 香港終審法院判定納稅人的權利應在六年期限內受到保護
In December 2014, the Court of Final Appeal (“CFA”) handed down its judgment in Aviation Fuel Supply Company (“AFSC”) v. the Commissioner of Inland Revenue (“CIR”), upholding the decision of the Court of Appeal (“CoA”) in rejecting the CIR’s contention that balancing charge should be imposed on AFSC.
2014/2015香港財政預算案快訊
2014/2015香港財政預算案快訊
2014年10月刊 - 金融賬戶涉稅信息自動交換
The Organization for Economic Co-operation and Development (“OECD”) took an important step towards greater transparency by releasing a full version of a new global standard for exchange of information between jurisdictions: Standard for Automatic Exchange of Financial Account Information in Tax Matters* (“the New Standard”) on 21 July 2014.
2014年9月刊 - 香港和6個北歐國家之間的稅務信息交換協議
On 22 August 2014, Hong Kong signed Tax Information Exchange Agreements (“TIEAs”) with six Nordic jurisdictions, namely Denmark, The Faroes, Greenland, Iceland, Norway and Sweden.
As of today, Hong Kong has now signed seven TIEAs, including the first one with the United States.
As of today, Hong Kong has now signed seven TIEAs, including the first one with the United States.
2014年11月- 滬港股票市場交易互聯互通機制(滬港通)
2014年6月-一審法院就納稅人的更正錯誤權利進行裁決
2014年7月刊 - 與韓國簽訂全面稅收協定
Hong Kong concluded its 30th comprehensive double taxation agreement (“CDTA”) by signing with Korea on 8 July 2014.