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July 2010 - Hong Kong Taxtechnical update
An Update on Yue Yuen Marketing Co Ltd & Ors v CIR
22/07/2010
As reported in our Hong Kong Tax Technical, May 2010, Yue Yuen Group (“Yue Yuen”) had been under a tax audit by the IRD since January 2004. From 2004 to 2008, the Hong Kong Inland Revenue Department (“IRD”) issued protective profits tax assessments for the years of assessment 1997/1998 to 2001/2002 to Yue Yuen. Yue Yuen lodged objections with the IRD which agreed to holdover the tax in dispute on the condition that the Group purchased Tax Reserve Certificates (“TRCs”) of a total amount of around HK$314.5 million.
HK Tax Technical Update #02 (20100722) (Eng) (.pdf - 44.78 kB)
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