e_dipn13a_Interest Expense_s16(2ABC)

e_dipn13a_Interest Expense_s16(2ABC) - Inland Revenue...

Info icon This preview shows pages 1–5. Sign up to view the full content.

View Full Document Right Arrow Icon
Our web site : www.ird.gov.hk Inland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 13A PROFITS TAX DEDUCTIBILITY OF INTEREST EXPENSE These notes are issued for the information and guidance of taxpayers and their authorised representatives. They have no binding force and do not affect a person’s right of objection and appeal to the Commissioner, the Board of Review or the Courts. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue December 2004
Image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon