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Budget for 2014/2015 – details

|Proposed Changes|Hong Kong
Hong Kong

The Budget for 2014/15 was presented to the Legislative Council by the Financial Secretary on 26 February 2014. The tax-related proposals will, once they are enacted, apply from 1 April 2014. The content of the proposals is summarized below.


Direct taxation

(a) Corporate taxation

- Subject to a maximum of HKD 10,000, a one-off red…



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