Bills Committee on Inland Revenue (Amendment) Bill 2000

Papers

Submission from the Capital Markets Tax Committee of Asia - Hong Kong Chapter (English version only) [CB(1)366/00-01] Submission from the Hong Kong Association of Banks (English version only) [CB(1)274/00-01] Submission from the Hong Kong Bar Association (English version only) [CB(1)351/00-01] Submission from The Real Estate Developers Association of Hong Kong (English version only) [CB(1)510/00-01] Administration's letter dated 28 April 2004 on "Follow-up on issues raised at the meeting on 2 March 2004" [CB(1)1654/03-04(02)] (11 May 2004 and 29 April 2004) Administration's letter dated 1 March 2004 on the draft CSAs on exemption of market-making activities from the operation of proposed section 16(2C) [CB(1)1182/03-04(01)] (29 April 2004) Administration's paper on "Draft Committee Stage amendments (CSAs) for savings provisions and self-education expenses deduction" [CB(1)1654/03-04(01)] (11 May 2004 and 29 April 2004) Administration's paper on follow-up actions arising from the discussion at the meeting on 5 February 2004 [CB(1)1064/03-04(01)] (11 May 2004, 29 April 2004, 2 March 2004 and 24 February 2004) Administration's paper on response to concerns raised at the meeting on 29 April 2004 [CB(1)1753/03-04(01)] (17 and 11 May 2004) Administration's paper on response to concerns raised at the meeting on 9 December 2003 [CB(1)921/03-04(01)] (11 May 2004, 29 April 2004, 2 March 2004, 24 and 5 February 2004) Administration's paper on response to concerns raised at the meeting on 13 November 2003 [CB(1)531/03-04(02)] (11 May 2004, 29 April 2004 and 9 December 2003) Administration's paper on "Tax Treatment of Interest Income and Payments: A Comparison with Overseas Jurisdictions" [CB(1)1158/03-04(01)] (11 May 2004, 29 April 2004 and 2 March 2004) Administration's paper on "The Part Relating to Amendments on Debenture Interest Deduction and Proposal from Real Estate Developers Association" (Chinese version only) [CB(1)1825/03-04(02)] (17 May 2004) Administration's response dated 8 December 2003 [CB(1)500/03-04(02)] (17 and 11 May 2004, 29 April 2004, 2 March 2004, 24 and 5 February 2004, 9 December 2003) Administration's response to comments relating to Exemption from 'tax symmetry' rule for internal borrowings by associated corporations [CB(1)1654/03-04(03)] (17 and 11 May 2004, 29 April 2004) Administration's response to submission from the Real Estate Developers Association of Hong Kong [CB(1)1753/03-04(02)] (17 and 11 May 2004) Copy of section 61A of the Inland Revenue Ordinance (Cap. 112) provided by Legal Service Division [CB(1)273/00-01(02)] (4 December 2000) Correspondence between the Legal Service Division and the Administration [CB(1)129/00-01(03)] (4 December 2000, 20 and 6 November 2000) Examples to illustrate application of proposed amendments to Section 16(2) [CB(1)185/00-01(01)] (4 December 2000 and 20 November 2000) Extract from Hong Kong Hansard dated 30 May 1984 on Inland Revenue (Amendment) Bill 1984 provided by Legal Service Division (English version only) [CB(1)273/00-01(01)] (4 December 2000) 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) (English version only) [CB(1)947/03-04(02)] (2 March 2004 and 24 February 2004) Letter dated 13 November 2003 from Assistant Legal Adviser 1 to the Administration on the technical aspects of the proposed Committee Stage amendments [CB(1)500/03-04(01)] (17 and 11 May 2004, 29 April 2004, 2 March 2004, 24 and 5 February 2004, 9 December 2003) List of issues requiring follow-up actions by the Administration (Position as at 10 May 2004) [CB(1)1753/03-04(03)] (11 May 2004) List of issues requiring follow-up actions by the Administration (Position as at 28 April 2004) [CB(1)1654/03-04(04)] (29 April 2004) List of issues requiring follow-up actions by the Administration (Position as at 1 March 2004) [CB(1)1158/03-04(02)] (2 March 2004) List of issues requiring follow-up actions by the Administration (Position as at 23 February 2004) [CB(1)1074/03-04(01)] (24 February 2004) List of issues requiring follow-up actions by the Administration (position as at 3 February 2004) [CB(1)921/03-04(02)] (5 February 2004) List of issues requiring follow-up actions by the Administration (Position as at 8 December 2003) [CB(1)531/03-04(03)] (11 May 2004 and 9 December 2003) 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)] (11 May 2004, 29 April 2004 and 2 March 2004) Paper provided by the Administration on "Results of the Consultations and Effects of the Proposed Committee Stage Amendments" [CB(1)7/03-04(01)] (2 March 2004, 24 and 5 February 2004, 9 December 2003, 13 November 2003) Revised draft CSAs provided by the Administration on 8 May 2004 [CB(1)1753/03-04(04)] (17 and 11 May 2004) Revised proposed Committee Stage amendments provided by the Administration on 7 November 2003 [CB(1)303/03-04(01)] (11 May 2004, 29 April 2004, 2 March 2004, 24 and 5 February 2004, 9 December 2003, 13 November 2003) Submission dated 14 May 2004 from the Real Estate Developers Association of Hong Kong (English version only) [CB(1)1825/03-04(01)] (17 May 2004) Submission dated 5 May 2004 from the Real Estate Developers Association of Hong Kong [CB(1)1733/03-04(01)] (17 and 11 May 2004) Submission dated 8 April 2004 from Joint Liaison Committee on Taxation [CB(1)1525/03-04(01)] (17 and 11 May 2004, 29 April 2004) Submission dated 2 April 2004 from the Real Estate Developers Association of Hong Kong [CB(1)1525/03-04(02)] (17 and 11 May 2004, 29 April 2004) Submission dated 26 March 2004 from Capital Markets Tax Committee of Asia (Hong Kong Chapter) [CB(1)1438/03-04(01)] (17 and 11 May 2004, 29 April 2004) Submission dated 26 March 2004 from Hong Kong General Chamber of Commerce [CB(1)1438/03-04(02)] (17 and 11 May 2004, 29 April 2004) Submission dated 26 March 2004 from the Taxation Institute of Hong Kong [CB(1)1438/03-04(03)] (17 and 11 May 2004, 29 April 2004) Submission dated 4 February 2004 from Hong Kong Society of Accountants (English version only) [CB(1)947/03-04(01)] (2 March 2004 and 24 February 2004) Submission dated 9 January 2004 from the Hong Kong Bar Association (English version only) [CB(1)921/03-04(05)] (2 March 2004, 24 and 5 February 2004) Submission dated 23 December 2003 from the Real Estate Developers Association of Hong Kong (English version only) [CB(1)921/03-04(03)] (2 March 2004, 24 and 5 February 2004) Submission dated 20 December 2003 from the Taxation Institute of Hong Kong (English version only) [CB(1)921/03-04(04)] (2 March 2004, 24 and 5 February 2004) Submission from Capital Markets Tax Committee of Asia (Hong Kong Chapter) (English version only) [CB(1)500/03-04(03)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from Hong Kong Society of Accountants (English version only) [CB(1)531/03-04(01)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from Joint Liaison Committee on Taxation (English version only) [CB(1)500/03-04(04)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Association of Chartered Certified Accountants Hong Kong (English version only) [CB(1)500/03-04(05)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Association of Chartered Certified Accountants Hong Kong [CB(1)248/00-01(02)] (4 December 2000) Submission from the Chinese General Chamber of Commerce (English version only) [CB(1)500/03-04(06)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Hong Kong Association of Banks (English version only) [CB(1)500/03-04(07)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Hong Kong Society of Accountants (English version only) [CB(1)248/00-01(04)] (4 December 2000) Submission from the Real Estate Developers Association of Hong Kong (English version only) [CB(1)500/03-04(08)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Taxation Institute of Hong Kong (English version only) [CB(1)500/03-04(09)] (2 March 2004, 24 and 5 February 2004, 9 December 2003) Submission from the Taxation Institute of Hong Kong (English version only) [CB(1)248/00-01(03)] (4 December 2000) Submission from WOO, KWAN, LEE & LO Solicitors [CB(1)248/00-01(06)] (4 December 2000) Summary of deputations' concerns [CB(1)303/03-04(03)] (13 November 2003) Summary of deputations' views submitted to the Bills Committee and the Administration's response upon re-activation of the Bill [CB(1)500/03-04(10)] (9 December 2003) Summary of views and the Administration's response on the impacts of proposed section 16(2C) and the proposed exemption of "market-makers" under proposed sections 16(2G) and 16(2H) (position as at 26 April 2004) [CB(1)1654/03-04(05)] (17 and 11 May 2004, 29 April 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)] (2 March 2004 and 24 February 2004) Summary of views submitted to the Bills Committee and the Administration's response upon re-activation of the Bill (position as at 3 February 2004) [CB(1)921/03-04(06)] (5 February 2004) The Administration's responses to the concerns raised by the Bills Committee at the meetings on 6 and 20 November 2000 [CB(1)248/00-01(07)] (4 December 2000) The case of Commissioner of Inland Revenue and Emerson Radio Corp (1999)2 Hong Kong Court of Final Appeal Report (English version only) [CB(1)947/03-04(03)] (2 March 2004 and 24 February 2004) The relevant Hansard on the Second Reading of the Inland Revenue (Amendment) Bill 1986 [CB(1)1714/03-04(01)] (11 May 2004)

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