The rule of estate duty is that, if the deceased was ordinarily resident in the country at the time of death, all his assets will be included in the gross value of his estate for the determination of duty payable thereon. Meanwhile, there is relief from estate duty in the case of the ...
positively to promote security awareness. The BG rules take the entrepreneur in the duty and write a safety and health signs at work before (BGV A8). Included are accurate hazard symbols, bid – and signs and regulations relating to the marking of escape routes, first aid facilities and so ...
The contributions in cash or in kind (e.g. real estate) made to a RREC benefit from an exemption from proportional registration duties to the extent the contribution is wholly remunerated by shares. Only the fixed duty of EUR 50 will be due. Worldwide Real Estate Investment Trust (REIT) ...
Group under section 42 of the Estate Duty Ordinance or the equivalent thereof under the laws of any juridiction outside Hong Kong by reason of any member of the Group defaulting, at any time after the date of the deed of indemnity, in any obligation to give information to the Commissioner...
and/or Government Rent first become payable”, “processing objections to existing assessments within four months”, “notifying the Inland Revenue Department of valuation on stamp duty cases within four months” and “notifying the Inland Revenue Departmentof valuationonestatedutycases within six months...
including the legal and regulatory environment: a high price-to-rent ratio may imply market players anticipating a shortage of new supply in the foreseeable future, whilst a low ratio value may be indicative of a surging demand for rental properties resulting from, for example, a stamp duty ...