income] China Mobile Hong Kong Co Ltd v CIR [2022] HKCA 1637; [2022] 5 HKLRD 666 [CA: deductibility of spectrum utilization fees paid by mobile network operators] (with David Goldberg KC) CIR v Lo Wa Ming Patrick [2022] HKCA 710; [2022] 2 HKLRD 1162 [CA: salaries tax: method ...
Later in 2022, the homeowners asked the circuit court to stay arbitration and sought summary judgment on the alleged invalidity of the arbitration clause. The defendants moved to compel arbitration. The lower court held that the arbitration clause was invalid because the agreement was unconscionable. ...
Wakf board’s income is exempt from Income Tax but revenue generated from leasing of properties can be taxed under the service tax and GST laws. Features of the Proposed Bill: Waqf Board will mandatorily have two Non-Muslim members. District magistrates may be involved in overseeing waqf proper...
€214m Reinvestment portfolio €810m Gross income: 200bps, EL: 40bps, Net income: 160bps RW: 60% Net income: €13m RWA: €486m Net funding costs: €5.2m Profit before tax: €9.6m Capital: €90m Profit before tax: €10m Capital: €17.1m Profit before tax: €7.8m Capital: €72.9...
CIR v Lo Wa Ming Patrick[2022] HKCA 710; [2022] 2 HKLRD 1162 [CA: salaries tax: method of apportionment between income from services rendered in Hong Kong and outside: appearing asamicus curiae] Ngai Sau Ying v Collector of Stamp Revenue[2019] HKCA 1104; [2019] 5 HKC 547 [CA: prin...