...amount - land price = sales proceed. Land price = portion of land cost at acquisition x sales amount. But sales proceed subject to ceiling...
... Profits B/F 的帳面值))，即 $4,800 。 Post Acquisition Profit 是指收購了 S 的 60% 普通股份後，P 的收購後可...
... is the company expenses. 2. Hire purchase interest on acquisition of machinery DEDUCTIBLE. It is the company expenses...
...you may refer to S.14 of IRO and DIPN 21 of IRD. Acquisition is never subject to any HK tax but is subject to tax in some...
...profit on disposal of a property may not be taxable provided that 1. The acquisition of the property is intended for long-term investment. 2. The shop...
...of IRD. Condition 2 will only be chargable for HK tax if the acquisition and sale of the saild Shares has been treated as ...
In respect of taxation, if you have filed return to the Valuation Department, you will soon receive a property tax return. If you do not received this return, you are obliged to inform the tax authority of the commencement of income and ask them to send...
Dr.: Investment in Subsidiary Cr: Bank/Cash 假設100%是A公司對B公司有控制權. 即使持有100%股票但沒有控制權(如董事局架構, 投票...)就不是母子公司關係. 與P&L無關, 另外A要以集團名義要做...
For the disposal of motor vehicle, the cost is $10,000; Provision for Depreciation is $10,000 x 15% (straight-line method) x 2.75yrs (2 yrs and 9 mths) = $4,125; Sales proceeds is $2,650; Loss on disposal is $3,225...
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