Profits Tax - Source of interest income - 香港稅務顧問 Hong Kong Tax Advisor

Profits Tax - Source of interest income - 香港稅務顧問 Hong Kong Tax Advisor

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日期:2025-05-24
Profits Tax - Source of interest income The basic test for determining the source of interest is the so-called "provision of credit" --- see the Revenue's published practice note DIPN 13. In commercial terms, "provision of credit ......看更多