bona fide resident 中文意思是什麼
bona fide resident
解釋
真正居民-
The employer is a bona fide resident in the hksar
僱主須為香港特區的真正居民。 -
The employer is a bona fide resident in hong kong
僱主為真正的香港居民； -
Heshe is a bona fide resident in hong kong and the bona fides of himher and the prospective helper are not in doubt
須為真正的香港居民，而他她本人與準傭工的真正目的亦並無疑問 -
He she is a bona fide resident in hong kong and the bona fides of him her and the prospective helper are not in doubt
須為真正的香港居民，而他她本人與準傭工的真正目的亦並無疑問 -
" in addition, resident investors in a non - resident fund that is bona fide widely held or that is currently exempted from tax under the iro will also not be subject to the deeming provisions
此外，如居於香港的投資者所持有的離岸基金為真正產權分散或在稅務條例下已獲免稅，則該被視作已賺取利潤的條款並不適用。 -
To prevent abuse or round - tripping by local funds disguised as offshore funds seeking to take advantage of the exemption, the government proposes to introduce as a deterrent measure specific anti - avoidance provisions to deem a resident holding a beneficial interest in a tax - exempt offshore fund to have derived assessable profits in respect of profits earned by such offshore fund in hong kong. these deeming provisions will not apply if the offshore fund is bona fide widely held
為防止濫用的情況，以及防止本地基金以離岸基金作為掩飾，藉以獲得該項豁免，政府建議加入具阻嚇作用的特定防止避稅條文，該條文推定，任何居港者如持有已獲豁免利得稅的離岸基金的實益權益，會被視作已就該離岸基金在香港所賺得的利潤賺取應評稅利潤。
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