OrbitaxHong Kong Publishes Revised Departmental Interpretation and Practice Notes on Taxation of Financial Instruments and Foreign Exchange Differences
|Approved Changes|Hong Kong
The Hong Kong Inland Revenue Department has published a revised version of Departmental Interpretation and Practice Notes (DIPN) No. 42, which contains profits tax guidance on the taxation of financial instruments and foreign exchange differences.
The revised version contains updates to reflect the legislative changes made by the Inland Revenue (Amendment) (No. 2) Ordinance 2019. This includ…
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