By allowing ITC in these cases, the GST law recognises the legitimacy of using transportation assets as direct inputs for making taxable supplies within the same industry or domain. This provision aims to prevent cascading taxation and ensure a fair tax burden for businesses operating in transportat...
United States; tobacco; economics; price; taxation; affordability; small area estimation1. Introduction The price of tobacco products influences consumer behavior. In high income countries, a 10% increase in the price of tobacco reduces consumption by 4%, usually by encouraging smokers to quit, ...
(4,823) Finance costs 財務費用 (42,109) Profit before taxation Taxation 除稅前溢利 稅項 9,550 (2,014) Profit for the period 本期間溢利 7,536 Note: During the period, the Group acquired the entire interest in Everight Investment Limited ("Everight") at a consideration of HK$146 ...