tax-exempt entities 中文意思是什麼
tax-exempt entities
解釋
免稅單位-
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。 -
The proposed amendments to the iro seek to exempt fund entities and non - fund entities resident outside hong kong from profits tax in respect of any income derived from transactions undertaken in hong kong through a broker or an approved investment adviser
根據有關稅務條例建議修訂，非本港居民持有的基金非基金實體透過本港經紀或投資顧問于香港進行買賣時所獲取的收入，將獲豁免繳納利得稅。
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