• Version
• Download 10
• File Size 202.10 KB
• File Count 1
• Create Date 4 九月, 2011
• Last Updated 11 三月, 2021

Commentary on Recent Board of Review Decisions 201109

The First and Second Supplements of Volume 25 of the Inland Revenue Board of Review Decisions (IRBRD) have recently been published with 21 cases reported: one penalty tax case, one personal assessment, one property tax case, seven profits tax cases, and 11 salaries tax cases. This commentary includes cases on penalty tax, the meaning of “ordinarily resident” for the purpose of granting dependent parent allowance, the trading in landed properties, avoidance of profits tax, interest deduction on personal assessments, and more.