OrbitaxHong Kong Advance Ruling on Tax Implications of Company's Acquisition of an Interest in a Portfolio of Project and Infrastructure Loan Obligations
|Approved Changes|Hong Kong
The Hong Kong Inland Revenue Department has published Advance Ruling Case No. 71, which was originally issued on 20 March 2023 and concerns the tax implications of a company's acquisition of an interest in a portfolio of project and infrastructure loan obligations.
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Advance Ruling Case No. 71
1. The provisions of the Ordinance
This ruling applies in respect of sections 14, 16(1), 16(1…
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