offshore funds offshore funds 中文意思是什麼
offshore funds offshore funds
解釋
境外資金-
Dipn 43 - profits tax profits tax exemption for offshore funds
行政長官談商品及服務稅 -
Consultation on exemption of offshore funds from profits tax
豁免離岸基金繳付利得稅的諮詢 -
Public consultation on exemption of offshore funds from profits tax
豁免離岸基金繳付利得稅諮詢 -
Consultation paper on exemption of offshore funds from profits tax
豁免離岸基金繳付利得稅的諮詢 -
Revenue profits tax exemption for offshore funds bill 2005
2005年收入豁免離岸基金繳付利得稅條例草案 -
Bills committee on revenue profits tax exemption for offshore funds bill 2005
2005年收入豁免離岸基金繳付利得稅條例草案 -
Consultation on refined approach for exempting offshore funds from profits tax
就豁免離岸基金繳付利得稅的修訂建議諮詢公眾 -
Legco passes the revenue profits tax exemption for offshore funds bill 2005
立法會通過2005年收入豁免離岸基金繳付利得稅條例草案 -
Departmental interpretation and practice notes no. 43 : profits tax - profits tax exemption for offshore funds
稅務條例釋義及執行指引第43號 -
Revenue profits tax exemption for offshore funds bill 2005 to be gazetted on thursday
2005年收入豁免離岸基金繳付利得稅條例草案將于星期四刊憲 -
The currently proposed scope of the qualifying transactions includes the typical transactions carried out by offshore funds in hong kong, namely transactions in securities, in futures contracts, in foreign exchange contracts, in the making of a deposit other than by way of a money - lending business, in foreign currencies and in exchange - traded commodities
現時建議的指明交易的范圍涵蓋離岸基金通常在香港進行的交易，即證券期貨合約外匯交易合約外幣在交易所買賣商品及並非以放債業務形式作出存款的交易。 -
During the month, the corporate sector continued to bring back their offshore funds to hong kong, but the size of repatriation reduced
商業機構在月份仍繼續將海外資金調回香港，但資金數量已見減少。 -
The effect of the deeming provisions is merely to recoup the tax amount in the hands of residents holding substantial interests in the offshore funds which would become tax - exempt under the proposal
推定條文的作用，只是從持有根據建議能獲得稅務豁免的離岸基金相當大的實益權益的居港者手中，收回稅款。 -
Respondents generally consider that the administration s proposed approach is the correct one, " the spokesman said. under the proposal in the bill, offshore funds, i. e. non - resident entities which can be individuals, partnerships, trustees of trust estates or corporations administering a fund, are exempt from tax in respect of profits derived from dealings in securities, dealings in futures contracts and leveraged foreign exchange trading as defined in the securities and futures ordinance cap
根據草案中的建議，離岸基金，即指非居港的實體可以是管理基金的個人合信託產業的受託人或法團，在香港進行按證券及期貨條例第571章所界定的證券交易期貨合約交易及杠桿式外匯交易而獲得的利潤，可獲豁免繳稅。 -
Revenue profits tax exemption for offshore funds ordinance 2006 - ordinance no. 4 of 2006
2006年收入豁免離岸基金繳付利得稅條例2006年第4號條例 -
Apart from the abolition of estate duty, we have exempted offshore funds from profits tax since last year
除了取消遺產稅外，我們亦已於去年實施豁免離岸基金繳付利得稅。 -
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。 -
The resident would be deemed to have derived assessable profits in respect of profits earned by such offshore funds in hong kong
有關居港者會被視作已賺取該離岸基金在香港進行交易所產生的應評稅利潤。 -
We have also introduced into this council a bill to give effect to the proposed exemption of offshore funds from profits tax
我們亦已把建議豁免離岸基金繳納利得稅的條例草案，提交立法會審議。 -
" the proposed exemption will help attract new offshore funds to hong kong and to encourage existing ones to continue to invest here
政府發言人說：此項豁免建議有助吸引新離岸基金來港，以及鼓勵現有的離岸基金繼續在香港投資。
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