ordinary resident 中文意思是什麼
ordinary resident
解釋
普通居民-
Where a non - resident carried on business with a resident and the business is so arranged that it produces to the resident either no profits or less than the ordinary profits that might be expected to arise to an independent concern, the business may be treated as carried on in hong kong by the non - resident through the resident as his agent
如非居港人士與居港人士經營業務，而經營方法使該居港人士不獲任何利潤，或使其所獲利潤少於普通獨立營商者可得的利潤，此項業務可被視為該非居港人士在香港經營的業務，而以該居港人士為其代理人。 -
Under section 20 of the iro, where a non - resident person carries on business with a closely connected resident person and the course of such business is so arranged that it produces to the resident person either no profits or less than the ordinary profits, such business shall be deemed to be carried on in hong kong and the profits of the non - resident person from such business shall be assessable and chargeable to profits tax in name of the resident person
根據稅務條例第20 2條，凡任何非居住于香港的人士與一個與其有密切聯系而身為香港居民的人士經營業務，而其經營方式安排致使該名身為香港居民的人士不獲任何利潤或使其獲得少於通常利潤，則該業務須被當作是在香港經營的業務，而該名非居住于香港的人士從該業務所獲得的利潤，須以該名身為香港居民的人士的名義予以評稅及課稅。
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