罗申美税务谘询有限公司.PDFVIP

WEEKLY ALERT ISSUE NO. 21 [2016] RSM Tax Advisory (Hong Kong) Limited 羅 申 美 稅 務 諮 詢 有 限 公 司 Welcome to issue 21 [2016] of Weekly Alert covering technical development in taxation around the globe. TAX – HK 1. New DIPN 51 Revised DIPN 43 On 31 May 2016, the Inland Revenue Department (“IRD”) issued the Departmental Interpretation and Practice Notes No. 51 on Profits Tax Exemption for Offshore Priva