| LC Paper No.
|
Administration's paper on "Tax Treatment of Interest Income and Payments: A Comparison with Overseas Jurisdictions"
| CB(1)1158/03-04(01)
(English version issued on 1 March 2004,Chinese version to follow)
|
List of issues requiring follow-up actions by the Administration (Position as at 1 March 2004)
| CB(1)1158/03-04(02)
(issued on 1 March 2004)
|
Written submissions and Administration's response
|
| LC Paper No.
|
Capital Markets Tax Committee of Asia (Hong Kong Chapter)
| CB(1)500/03-04(03)
(English version only)
(issued on 5 December 2003)
|
Hong Kong Society of Accountants(Submission dated 8 December 2004)
| CB(1)531/03-04(01)
(English version only)
(issued on 8 December 2003)
|
Hong Kong Society of Accountants(Submission dated 4 February 2004)
| CB(1)947/03-04(01)
(English version only)
(issued on 9 February 2004)
|
Joint Liaison Committee on Taxation
| CB(1)500/03-04(04)
(English version only)
(issued on 5 December 2003)
|
The Association of Chartered Certified Accountants Hong Kong
| CB(1)500/03-04(05)
(English version only)
(issued on 5 December 2003)
|
The Chinese General Chamber of Commerce
| CB(1)500/03-04(06)
(English version only)
(issued on 5 December 2003)
|
The Hong Kong Association of Banks
| CB(1)500/03-04(07)
(English version only)
(issued on 5 December 2003)
|
The Real Estate Developers Association of Hong Kong (Submission dated 1 December 2003)
| CB(1)500/03-04(08)
(English version only)
(issued on 5 December 2003)
|
The Real Estate Developers Association of Hong Kong (Submission dated 23 December 2003)
| CB(1)921/03-04(03)
(English version only)
(issued on 3 February 2004)
|
The Taxation Institute of Hong Kong(Submission dated 1 December 2003)
| CB(1)500/03-04(09)
(English version only)
(issued on 5 December 2003)
|
The Taxation Institute of Hong Kong(Submission dated 20 December 2003)
| CB(1)921/03-04(04)
(English version only)
(issued on 3 February 2004)
|
Hong Kong Bar Association
| CB(1)921/03-04(05)
(English version only)
(issued on 3 February 2004)
|
Summary of views submitted to the Bills Committee and the Administration's response upon re-activation of the Bill (position as at 23 February 2004)
| CB(1)1074/03-04(02)
(issued on 23 February 2004)
|
Correspondence between Assistant Legal Adviser 1(ALA1) and the Administration
|
| ALA1's letter | Administration's reply
|
Letter dated 13 November 2003 from ALA1 to the Administration on the technical aspects of the proposed Committee Stage amendments
| CB(1)500/03-04(01)
(issued on5 December 2003)
| CB(1)500/03-04(02)
(English and Chinese versions issued on 5 December 2003 and 3 February 2004 respectively)
|
Other papers
|
| LC Paper No.
|
Administration's paper on follow-up actions arising from the discussion at the meeting on 5 February 2004
| CB(1)1064/03-04(01)
(English and Chinese versions issued on 20 and 23 February 2004 respectively)
|
List of statutory bodies established by legislation to register and recognise professional qualifications and status or grant permits or licences for practicing in a profession, trade or occupation(referred to in LC Paper No. CB(1)1064/03-04(01))
| CB(1)1104/03-04(01)
(issued on 24 February 2004)
|
Extracts from legislation or tax guides of Singapore, Malaysia, Australia, New Zealand and the United Kingdom relevant to proposed section 15(1)(ba) (Clause 5 of the Bill)
| CB(1)947/03-04(02)
(English version only)
(issued on 9 February 2004)
|
The case of Commissioner of Inland Revenue and Emerson Radio Corp (1999)2 Hong Kong Court of Final Appeal Report
| CB(1)947/03-04(03)
(English version only) (issued on 9 February 2004)
|
Administration's paper on response to concerns raised at the meeting on 9 December 2003
| CB(1)921/03-04(01)
(issued on 3 February 2004)
|
Revised proposed Committee Stage amendments provided by the Administration on 7 November 2003
| CB(1)303/03-04(01)
(issued on11 November 2003)
|
Marked-up copy of revised proposed Committee Stage amendments provided by the Administration on 7 November 2003
| CB(1)303/03-04(02)
(issued on12 November 2003)
|
Paper provided by the Administration on "Results of the Consultations and Effects of the Proposed Committee Stage Amendments"
| CB(1)7/03-04(01)
(issued on 2 October 2003)
|
