Hong Kong manufacturers providing plant and equip... | KPMG | CN

Hong Kong manufacturers providing plant and equipment in the Mainland dealt a further blow

Hong Kong manufacturers providing plant and equip...

Hong Kong Tax Alert - Issue 5, February 2013  

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The Court of Appeal in Baitrim (Far East) Limited v CIR upheld the Commissioner of Inland Revenue's disallowance of a claim by the Company for 'prescribed fixed assets' used in a manufacturing process in the Mainland.  

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