Qualifying Debt Instruments - further tax concessions

Qualifying Debt Instruments - further tax concess...

Tax alert - Issue 1, February 2011

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The Inland Revenue (Amendment) Bill 2011 (the Bill) was introduced into the Legislative Council on 16 February 2011. The Bill seeks to amend the Inland Revenue Ordinance (IRO) to affect the tax concessions for qualifying debt instruments (QDIs) announced in the 2010-11 Budget.

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